2018 (2) TMI 1509

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....f the Courier Licence of Respondent No. 1 despite there being no justification in law and or change of circumstances pursuant to the Hon'ble Bombay High Court's order dated 13th October, 2014 warranting the restoration of the respondent no. 1's courier licence lawfully revoked.? (ii) Whether in the facts and circumstances of the case and in law, the impugned order is sustainable in the teeth of the order of the Hon'ble Delhi High Court dated 14th October, 2014, which dismissed the writ petition filed by respondent no. 1 against the orders of the adjudicating authorities who had revoked the courier licence of respondent no. 1?   (iii) Whether the CESTAT has erred in exercising its jurisdiction given that the appeal....

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....g Traders. His address was found to be bogus and there was no such office functioning in the name of M/s. Smashing Traders at the said address. The country head of the first respondent was questioned and his statement is relied upon by the Revenue. On these materials, eventually, a suspension order was passed on 25th September, 2014 suspending the registration of the licence granted to the first respondent under Regulation 10 of the Courier Import and Export (Clearance) Regulations, 1998 as amended. This was post issuance of a show cause notice to the first respondent. A writ petition was filed in this court against that suspension and that petition was dismissed. All that this court directed was to conclude the inquiry pursuant to the show....

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.... would argue is that the Tribunal should not have interfered with the concurrent orders for they are passed on the materials produced on record. The orders were not perverse nor vitiated by any error of law apparent on the face of the record. The tribunal erred in holding that the order-in-original was passed without causing and completing any inquiry. This is not correct for the order should have been perused by the tribunal in its entirety. The courier licence was revoked even before any show cause notice was issued to the importer. It is in these circumstances that even before this court, it was not seriously disputed that the inquiry against the first respondent can go on under the regulations, irrespective of the acts of the importe....

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....ted and as far as the acts of the importer are concerned, those were under investigation. 9. The tribunal noted all the factual aspects and then came to the conclusion that firstly, there is no merit in the argument that the appeal was not maintainable. We find that such an argument was not raised before us. An attempt was made by the Revenue to question the jurisdiction of the tribunal and particularly as an appellate authority to scrutinise the legality and validity of the orders passed under the regulations. The argument was that these are essentially regulatory and disciplinary matters. The regulations ensure that the persons representing the importers as agents adhere to the norms prescribed and do not deviate or depart therefrom. I....

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....rted or exported by courier is dealt with. Clearance of import goods is permissible if the procedure set out in Regulation 5 is followed. Similar is the position with regard to export goods and they can be cleared by Regulation 6. As far as registration of authorised courier is concerned, that aspect is dealt with by Regulation 8. There is scrutiny of applications by the Commissioner of Customs in terms of Regulation 9 and then, the registration is granted in exercise of powers of registration under Regulation 10. There are compliances to be made and particularly of execution of bond and furnishing of security. By Regulation 12, it is stated that a courier, who is registered under Regulation 10 or had intimated in form 'A' to the Co....

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....he Customs House Authorisation Regulations by the aggrieved agent, then, against the orders of the tribunal restoring the licences or authorisation, the Revenue has brought appeals under the Customs Act, 1962 before this court. Therefore, one opportunity being provided in the scheme of the law to the aggrieved courier does not cause serious prejudice to the Revenue. More so, when it can always approach this court against the orders of the tribunal. 13. On facts, the tribunal found in this case that the courier's licence was revoked at a stage, namely, before issuance of the show cause notice to the importer. This court had directed completion of an inquiry, but even that order has not been properly adhered to. Apart therefrom, the tr....