2023 (4) TMI 881

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....espondent's Customs Broker License under the Customs Broker Licensing Regulations, 2013 was reduced to forfeiture of the security deposit. The allegation against the respondent is that he had failed to verify the antecedents and correctness of the Import-Export Code No., identity of his client and functioning of his client at the declared address. It appears that the allegation against the importer was that it had overvalued the consignment imported for making fraudulent drawback claims. 2. Mr. Harpreet Singh, learned counsel appearing for the appellant, submits that the regulations contemplate two penalties - one, being revocation of license and forfeiture of security; and the second, being penalty. Any order by the learned CESTAT imposin....

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....r was examined and finally a decision was taken by the competent authority to file an appeal against the impugned order. 5. That, however, since the office of the counsel for the petitioner was under renovation inadvertently, the impugned order got misplaced. The impugned order is now found and subsequently the present appeal is being filed, but the above stated reason led to delay in filing the present appeal." 4. As is apparent from the above, the application seeking condonation of delay is bereft of any particulars. Apart from making a bald statement that the impugned order was misplaced because the office of the counsel of the appellant was under renovation and was found subsequently, no further details are provided. 5. This Court f....

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....ment bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few." 8. Apart from the above, it is also seen that there has been an inordinate....