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2021 (3) TMI 481 - AT - CustomsApplication for Early Hearing - Seeking early hearing of the appeal on the ground that the appellant’s Customs Broker License No. 11/362 has been suspended on 03.02.2021 by the Principal Commissioner of Customs, Mumbai rendering 32 to 35 employees jobless - HELD THAT:- Non-appearing before the Principal Commissioner and advancing their grievance of non-supply of documents requested is a serious lapse on part of the appellant as the learned Principal Commissioner has duly and reasonably exercised her authority conferred under CBLR, 2018. Further, the argument that absence of a prima facie case for suspension of the license had forced the appellant to rush to this Tribunal, without appearing before the Principal Commissioner seems to be ill founded. There are no valid reason as to why the Tribunal at this stage should interfere with the suspension order passed by the Principal Commissioner when post decisional hearing was extended to the appellant. There are no irregularity in passing the order by the Principal Commissioner suspending the license and extending post decisional hearing to the appellant thereafter. In these circumstances, it is appropriate to direct the appellant to cooperate by attending the hearing before the Principal Commissioner in compliance with the procedure laid down under CBLR, 2018 and forward their argument/defense. Revenue is directed to supply all relevant documents as requested so far or that would be requested in future and complete the process of hearing as far as practicable within 10 days from the date of communication of this order - appeal disposed off.
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