TMI Blog2016 (4) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ch in the case of G&S International [2015 (2) TMI 1069 - CESTAT NEW DELHI] and echoing their angst it is only suggested to the appellant to approach such fora which are endowed with the necessary powers not only to compel such public authorities to observe judicial discipline but also ensure that such public authorities are visited with appropriate consequences for such conduct. - Appeal No. C/MA (Ors)/94401/15, Appeal No. C/90058/14 - Order No. M/86739/16/CB - Dated:- 22-3-2016 - S. S. Garg, Member (J) And Raju, Member (T) For the Appellant : Shri. C Subba Reddy, Adv For the Respondent : Shri. D K Sinha, Asst. Comm. (AR) ORDER Per Raju 1. The appellants, M/s. Skylark Travels Pvt. Ltd. CHA licensee No.11/252 have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner and they had requested for implementation of the order of the Tribunal. No response received. In view of the above, the applicant is before the Tribunal. The applicant's licence was suspended on 17/10/2008 and he has been out of business for nearly 7 years. 3. Revenue has contended that they have filed an appeal before the Hon'ble High Court of Bombay on 29/09/2015 along with a notice of motion No. 2673 of 2015. The Commissioner on the aforesaid ground has sought stay on the order of the Tribunal pending the hearing and final disposal of the appeal. The revenue relies on the decision of Bombay High Court in the case of CC(Gen) vs. West End Shipping Agency [Customs appeal No. 19 of 2015 with Notice of Motion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the offences committed. Therefore, till the time the licence is not restored, the applicant continues to undergo punishment on this count. The Hon'ble Supreme Court in the case of UOI vs. Kamalakshi Finance Corporation Ltd. 1991 (55) ELT 433 , the Hon'ble Supreme Court observed as follows: 6. Sri Reddy is perhaps right in saying that the officers were not actuated by any malafides in passing the impugned orders. They perhaps genuinely felt that the claim of the assessee was not tenable and that, if it was accepted, the Revenue would suffer. But what Sri Reddy overlooks is that we are no concerned here with the correctness or otherwise of their conclusion or of any factual mala fides but with the fact that the officers, in rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incumbent upon the Commissioner to implement the order of the Tribunal within a reasonable time. 5. It is seen that the inquiry officer has taken almost 2 years to submit the inquiry report and thereafter almost a period of nine months has elapsed before the inquiry report has been given to the applicant. Thereafter, the Commissioner has taken almost eight months to decide the issue. It was found that the Commissioner has not taken into consideration any of the evidence that had come to the record during the course of proceedings and had not given detailed findings about the inquiry proceedings in the impugned order. Thus resulted in remand of the order. It can be seen that there have been delays at entry levels and during this proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of issue of notice under sub-regulation (1) of Regualtion 20 was maintained. The requirement of issuance of order by the Commissioner within 90 days from the submission of report of inquiry was maintained under sub-regulation (7) of Regulation 20. Thus it is accepted that within 180 days of the suspension of licence and within 270 days of the receipt of the offence report, the proceedings would be over and final decision will be given by the Commissioner. In the instant case, this process has taken almost four years. The issue regarding delays by the revenue impinging upon the fundamental right to livelihood of the CHA was raised. There is a total lack of responsibility and accountability on behalf of the revenue officers while con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to life is put in jeopardy. It is urged that the economic compulsions under which these persons are forced to live in slums or on pavements impart to their occupation the character of a fundamental right. 10#. There is no responsibility or accountability in the conduct of revenue. The revenue neither follows the time limits prescribed under law nor follows the order of the higher forums, despite the directions of the Hon Supreme Court in this regard. We find that the Tribunal in the case of G S International 2015 (321) ELT 332 has observed as under: 5. We have considered the matter. It is evident that the Customs authorities have shown no regard to a quasi-judicial order of CESTAT which has neither been stayed nor set aside by any co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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