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2023 (6) TMI 1317 - HC - CustomsCancellation of Customs Broker License - violation of provisions of Regulations 10(d), (w) & (m) of Customs Broker License Regulations, 2018 - HELD THAT:- On perusal of the impugned order passed by the Tribunal and also the show–cause notice and the Order–in–Original. Considering the facts and circumstances of the case, in the limited reasons, as set out in the impugned order, it is opined that with all the issues arising in this proceedings including issue of question No.2, as noted, requires reconsideration of the Tribunal. What is noted from the order is that the Tribunal ought to have examine all the issues which had fallen for consideration in the Respondent’s Appeal, and, the contentions, as raised by the Appellant in that regard, and, after examining such issues, and by recording appropriate reasons, the Appeal ought to have been adjudicated. The Appeal is disposed off by setting aside the impugned order and remanding the matter to the Tribunal by restoring the Appeal.
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