2026 (3) TMI 860

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....he Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') wherein the Order-in-Original dated 14th February, 2024 revoking the Customs Broker License of the respondent came to be quashed and set aside. 2. The fact remains that the appeal is maintainable on the issue, only in case if there involves a question of law. 3. That being so, we have called upon learned counsel for the appellant to demonstrate as to the involvement of a substantial question of law in the matter. 4. The learned counsel for the appellant has invited our attention to Customs Brokers Licensing Regulations, 2018, particularly the Regulations 10(a), 10(d), 10(e) and 10(n). According to him, the show cause notice which was issued to the respondent in catego....

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....e notice and recorded the finding based on not only the inquiry report but also the material which was found to be basis for issuance of show cause notice under the Customs Act. 7. In such an eventuality, he would claim that the order of the Tribunal cannot be faulted with. 8. We have considered the aforesaid submissions. 9. Since the counsel for the appellant has specifically relied on para 4 of the show cause notice, it is necessary for us to refer to the said para. For the convenience, we have reproduced the said para, which reads thus: "4. Whereas from the above and facts conveyed through the above said Show Cause Notice No. GEN/ADJ/COMM /410/2022-Adjn/O/o-Commr-Cus-Prev-Jodhpur dated 30.12.2022, it appears that the CB....

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....AA and 117 of the Customs Act, 1962. 11. As far as the said material is concerned, the least that was expected of the appellant was to specify in the show cause notice, as to how the said material comes within the ambit and satisfaction of the opinion to be formed for the purpose of prima facie recording violation of the regulations 10(a), 10(d), 10(e) and 10(n). However, the respondent was not provided with any specific allegations explaining the mode or manner in which the alleged violations are attributable to them. 12. Though Order-in-Original in detail considers the violations by the respondent, however, the fact remains that the Order-in-Original has travelled beyond the scope of the show cause notice. 13. One can understand ....