TaxTMI 
TaxTMI 
2022 (5) TMI 30
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.....T. 321 (Bom.) and is based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrary ? (ii) Whether the findings of the CESTAT that the Respondents were conducting their business through their employee is based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitratry ? (iii) Whether the CESTAT is right in law in setting aside the revocation of the CB Licence and forfeiture of the entire amount of Security Deposit ?" 2. Mr. Deshmukh submitted that CESTAT has not strictly followed the views of this court in the matter of Principal Commissioner of Customs (General) Mumbai Vs. Unison Clearing P. Ltd. reported in 2018 (361) E.L.T. ....
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.... limit is crossed, the period subsequently consumed for completing the inquiry should be justified by giving reasons and the causes on account of which the time limit was not adhered to. This would ensure that the proceedings which are initiated are completed expeditiously, are not prolonged and some checks and balances will be ensured. The court also held one step by which the unnecessary delays can be curbed is recording of reasons for the delay or non adherence to this time limit by the officer conducting inquiry and making him accountable for not adhering to the time schedule. The court further held that these reasons can be tested to derive the conclusion whether the deviation from the time line prescribed in the Regulation is "reasona....
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....entire action invalid and on the other hand, to grant such a discretion to the revenue to continue the said action of suspension of licence for an indefinite period depriving the customs brokers of their right to carry on business on the basis of the licence, on a spacious ground that the charges levelled against him are being enquired into. Neither of these two extreme situations are ideal and balance will have to be struck by construing that the time limit for completion of inquiry for revoking the licence or imposing the penalty and keeping the licence under suspension should be "Reasonable period", depending on the facts and circumstances of each case. There cannot be any absolute principle, which can be laid down to determine as what w....
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....the interest of the customs house agent, who is in a position of the delinquent and faces an inquiry somehow similar to an inquiry in disciplinary proceedings on one hand and the revenue in the capacity of the administration on the other hand." (emphasis supplied) We have to keep in mind, as held by this court, that this court also observed that there cannot be any absolute principle which can be laid down to determine as what would be reasonable period but it would be dependent on the facts and circumstances of the each case. 4. The Tribunal has listed a chronology of dates and events before the inquiry officer. The Tribunal has made factual observations that from the date sheet, as submitted, there appears to be considerable unex....