2019 (5) TMI 487

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....imposing penalty in proceedings under section 158 of Customs Act, 1962 with further ban on operation as 'authorized courier' under regulation 14(1) of the Courier Import & Export (Clearance) Regulations, 1998 in order no. MUM-CUS(AP-II)/ASC-10/2015-16 dated 26th November 2015 of Principal Commissioner of Customs, Airport Special Cargo, Mumbai. Setting out the background to the initiation of proceedings, Learned Counsel for appellant submits that unearthing of 19.1512 kgs of gold in 16 consignments routed through them had led to the present detriments and that the Tribunal was, contrary to assertion of Learned Authorised Representative, empowered to entertain the appeal as is apparent from the decision of the Hon'ble High Court of Bombay in ....

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.... an eventuality that is contemplated in the Regulation when the grounds for proceeding further calls for investment in time for inquiry and to be ordered when inquiry is underway. 4. It is not in dispute that the authorization issued to the appellant had been suspended on 26th January 2014. The reasonable construction of regulation 14 and the second proviso, in particular, is that the Commissioner is competent to revoke the authorization after issuing notice to, and after affording an opportunity for defence by, the courier on one or more of the grounds enumerated therein. That establishing of such a ground may not be possible prima facie except through an inquiry is impliedly acknowledged therein; it is in these circumstances, and these c....