2022 (8) TMI 842

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.... been proposed for our consideration : (a) Whether, in the facts and circumstances of the case, the CESTAT was right in holding that the Commissioner of Customs merely concurred with the Inquiry Report without any consideration? (b) Whether, in the facts and circumstances of the case, the CESTAT was right in holding that there is violation of principle of natural justice which vitiates the Order-in-Original? (c) Whether, in the facts and circumstances of the case, the CESTAT, being last fact finding authority, has considered all the documents and evidence on record to arrive at conclusion drawn vide impugned Order dated 23.07.2020? 3. Briefly stated the material facts are as under : (i) The respondent-assessee M/s. Sharada Clearing....

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....lation, 2013 asking the respondent to show cause as to why the license issued to it be not revoked and the security deposit be not forfeited and penalty be not imposed upon them. The said show cause notice also informed the respondent that an inquiry officer had been appointed to conduct inquiry into the case under Regulation 20 of CBLR, 2013. 5. Finally, vide order dated 21st June 2019, the Commissioner of Customs (General), Mumbai Zone-I, ordered the revocation of the Custom Broker License held by the respondent. 6. The respondent preferred an appeal against the order dated 21st June 2019 before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, who, vide order dated 23rd July 2020, allowed the appeal and re....