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2023 (2) TMI 1050 - HC - CustomsRenewal of Customs Broker License - Tribunal had fallen in serious error for not having noticed the legal implication of the statutory regulation 11(d), 11(m), 11(n) of the CBLR, 2013 or not - Whether the Tribunal was right in directing the appellant to examine the application of the respondent for renewal of license? - misclassification/misdeclaration of goods - violation of principles of natural justice. HELD THAT:- In the OIO it has recorded that on September 5, 2014, an opportunity of personal hearing was given to the respondent. Therefore, the view taken by the CESTAT that there has been violation of principles of natural justice and that no opportunity of hearing was given to the respondent is perverse. It is not in dispute that the license was valid up to October 16, 2014 and it had expired when OIO was passed. The Commissioner has recorded that no application for renewal of the license was received from the Customs Broker. If this were to be the factual matrix, the direction issued by the CESTAT to consider the application is also perverse. Appeal allowed.
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