Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1481 - CESTAT NEW DELHISuspension of CHA License - subsequent restoration of license - export benefits such as Duty Drawback and DEPB - Held that: - it appears that the appellant was providing logistic support to certain syndicates which were involved in the scandal of availing undue and inadmissible export benefits such as Duty Drawback, DEPB, etc. For this offence, the licence of the appellant was suspended in the year 2009 at Mumbai Office of Customs. Mumbai Customs office had also intimated about the suspension of licence to Delhi Customs office. The licence was restored as per the order of CESTAT dated 21-5-2012. When Delhi Customs office, after receiving the CESTAT order and reports from Mumbai Customs office had not taken any action, and the licence of appellant was restored by setting aside the suspension, then there is no occasion for Delhi Customs office to restart administrative action for revocation of the licence. It amounts to double jeopardy. As per Article 20 of the Constitution of India, no person can be punished twice for the same offence. Appeal allowed - decided in favor of appellant.
|