Home Case Index All Cases Customs Customs + HC Customs - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 467 - HC - CustomsRevocation of licence - CHA - forfeiture of security deposit - Regulation 20(7) of the Customs Broker Licence Regulations, 2013 - plea of limitation and non-service of notice and orders on the petitioner - Held that: - Department is able to prima facie establish that the petitioner had the knowledge of the proceedings. The petitioner had been prolonging the issue which has been recorded by the respondent in the impugned order, wherein it has been stated that the petitioner did not appear for personal hearing offered to them by the Inquiry Officer on 17.10.2014, 27.10.2014 and 28.10.2014 and did not make any oral or written submissions. Therefore, the Inquiry Officer was left with no option except to give a report based on the available records. The twin contentions raised by the petitioner in this Writ Petition challenging the impugned order namely, with regard to the plea of limitation and non-service of notice and orders on the petitioner stand rejected and both contentions are answered against the petitioner. Hence, in respect of the other factual contentions that the petitioner may raise challenging the impugned order, it is appropriate that the petitioner should invoke the appellate remedy available under the provisions of the Act. The appellate remedy available to the petitioner is before the Tribunal which is the final Court of fact. The Tribunal is empowered to re-appreciate the factual contentions and come to a correct conclusion as to whether the stand taken by the petitioner is justified or not? The Tribunal can call for and examine the records of the Department to test the correctness of the petitioner's submissions. Therefore, the petitioner has to necessarily avail the alternative remedy. The facts are seriously disputed and to consider the same, it would be necessary to adjudicate those disputed questions of fact, which obviously cannot be done in a Writ Petition and this was not permitted to be done before this Court at the very inception and that was preciously the reason for the petitioner to restrict their contentions in the Writ Petition on the above two grounds. Likewise, the counter affidavit filed by the respondent was only restricted to those two contentions raised by the petitioner. Therefore, in respect of all other contentions, which the petitioner may raise, have to be necessarily done before the Appellate Tribunal - petition dismissed - it is left open to the petitioner to avail the appellate remedy before the CESTAT raising other factual contentions other than the two contentions, which have been negatived by this Court. If the petitioner avails the alternate remedy, the CESTAT while computing limitation shall exclude the period from 01.09.2015, when the Writ Petition was presented before this Court till the receipt of the certified copy of this order - decided against petitioner.
|