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2023 (5) TMI 772 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - import consignment of toys with misdeclaration and concealment of cosmetics inside was attempted to be cleared for home consumption with intent to evade customs duty - violation of Regulations 10(a), 10(d), 10(e), 10(m) and 10(n) of CBLR - Proper considerations of submissions not done - violation of principles of natural justice - HELD THAT:- There are no consideration of the submissions made by the appellant in their representation dated 29.10.2021. The order has been passed without consideration of the submissions made and is against the principles of natural justice. Appeal filed by the appellant is allowed by way of remand to the original authority for passing a speaking order after providing the appellant all the documents that are relied against them and after consideration of all the submissions made by the appellant before him. As the issue is in respect of revocation of the CHA licence impacting the right to livelihood of the concerned persons, the case is remanded and the matter in remand proceedings should be decided within two months from the receipt of this order. Appeal is allowed by way of remand.
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