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2021 (8) TMI 1229 - BOMBAY HIGH COURTRevocation of Customs Brokers license - smuggling of Red Sanders - CESTAT set aside the proceedings on the ground of delay in inquiry - link between the smuggling of red sanders - activities for which the Respondent herein was licensed or not - HELD THAT:- The CESTAT has referred to the decision in the case of M/S UNISON CLEARING PVT LTD VERSUS COMMISSIONER OF CUSTOMS (GENERAL) MUMBAI [2015 (7) TMI 881 - CESTAT MUMBAI] to give a finding that the delay in commencement of the proceedings for revocation of licence does not command itself as indicative of proper undertaking of responsibility and that the delay in commencement of the proceedings for revocation of licence was not justifiable. It has also observed that there is an implicit responsibility on the part of the competent authority to adhere to the timelines with acceptable justification for delays, if any. The Tribunal has referred to that although the suspension was withdrawn on 11th January, 2017, another 15 days had elapsed for inquiry proceedings to commence and, thereafter there was a lapse of more than six months in completion of inquiry and a further lapse of more than two months in revocation of the licence, whereas the incident had its origin in November, 2015. The Tribunal completely erred in ignoring the true import and misread the binding decision of this court. We observe that the Tribunal has failed to consider the detailed submissions as sought to be made out on behalf of the parties and without even dealing with the detailed explanation as well as the necessary facts, allowed the appeal of Respondent. The Tribunal ought to have discussed each of the submissions before coming to any conclusion. Whether, on the facts and in the circumstances of the case, the CESTAT was right in holding that there is no link between the smuggling of red sanders by Shri Vijay Poojary with the activities for which the Respondent herein was licensed? - HELD THAT:- The Tribunal has nowhere discussed any of the factual aspects raised on behalf of the Revenue either as contained in the Show Cause Notice or in the Order-in-Original. There is no discussion on the alleged smuggling of red sanders nor any discussion in the various statements recorded under Section 108 of the Customs Act or the admission of Vijay Poojary or the modus operandi or as to Respondent’s involvement, investigations on various firms alleged to be used for the alleged smuggling activities, the fact of detention of Shri Vijay Poojary under COFEPOSA Act, the investigation with respect to the DEPB Scheme, the involvement of various customs firms/companies and the statement of various persons recorded under Section 108 of the Customs Act 1962 regarding destruction of post shipment documents, the factum of unrecorded exports, the alleged forgery and fabrication of documents, the admission of Shri Vijay Poojary that he was involved in smuggling of red sanders. It is incomprehensible as to how in the light of the factual submissions discussed above and without any discussion on the same, a factual finding is recorded stating that there is no link between the smuggling of Red Sanders by Shri Vijay Poojary with the activities for which Respondent was licenced - It is also surprising that without any detailed discussion, absence of link is being given as the reason for the delay in completion of the proceedings. The matter is remanded back to the CESTAT for fresh adjudication - Appeal allowed by way of remand.
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