Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 888 - AT - CustomsRevocation of CHA license - Quantum of security - Held that:- An assessee is entitled to his own view point and is within his rights to challenge the view of the Revenue. This is what exactly the appellant did. He challenged the earlier order of the Commissioner being Order No.30/2013 before the Tribunal, in exercise of his right of appeal granted to every citizen. In fact the earlier order passed by the Commissioner itself, in its preamble, observed that an appeal can be filed before the Tribunal. When the appellant lost before the Tribunal, he furnished the requisite amount of security in terms of the new Regulations. The question is as to whether such conduct of the appellant in not accepting the Revenue's direction and challenging the same before the higher appellate forum can be considered to be a misconduct on his part as Custom Broker License holder so as to revoke his license. The answer to such a question, by any reasonable prudent man would be emphatic "NO". Appellant's license which has already been renewed by Commissioner himself till 2021 cannot be revoked on this sole ground that instead of accepting the directions of the Commissioner, the appellant has chosen to file an appeal before the Tribunal. As such, we find no merits in the impugned order of the Commissioner revoking the appellant's license and imposing penalty on him. The order is set aside - Decided in favour of appellant.
|