2020 (10) TMI 344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL ) Shri V.V. Gautam, Advocate for the appellant. Shri Rakesh Kumar, Authorised Representative for the respondent/Department. ORDER The appellant - A Customs Broker has filed the present appeal against the impugned order dated 18.10.2018 passed by the respondent - Commissioner revoking the Customs broker's licence of the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2019. Thereafter, the appeal was drafted and filed. Ld. Counsel has further sworn an Affidavit dated 20.11.2019 in support of his contention. 4. It has been further stated in the Affidavit of the Counsel that sometime in December, 2018, the Counsel could know that the file of the appellant is not traceable in his office. Thereafter, his office clerk and one Jr. Advocate, Mr. Prashant Kumar Dub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pursuing their appeal. Vide impugned order, the appellant has been debarred to carry on the profession of Customs Broker, which concerns their livelihood. Accordingly, ld. Counsel prays for condoning the delay, in the interest of justice. 6. Ld. Authorised Representative for the Revenue opposes the condonation application stating that the delay is not adequately explained. Further, he points ou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Revenue are not applicable in the facts of the present case as such facts are not obtaining in this case. Further, we notice in the impugned order that the Customs Broker licence has been revoked leading to loss of livelihood of the appellant. Further, it has been explained that there is no deliberate delay or latches on the part of the appellant and the delay was caused due to mix-up of the d....