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2015 (1) TMI 1279

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..... f the grant, regular proceedings for revocation of the licence should ensue. A broker’s licence may be prohibited in respect of a particular Customs station or a group of stations when it is perceived to be in the interest of revenue so to do; but Regulation 23 cannot be resorted to on a permanent basis without the procedure applicable for the revocation of a licence being adhered to. Even when a broker is handed down an order of prohibition under Regulation 23 of the said Regulations, he must be informed of the reasons therefor. The extraordinary nature of the power conferred by Regulation 23 has to be retained, but a balance has to be struck by providing for the reasons therefor to be immediately disclosed, may not be by the same docum .....

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..... ursued. 3. The petitioners refer to an order passed by another Bench of this Court finding that the rules of natural justice had to be read into the relevant Regulation. The petitioners suggest that the directions issued in the judgment reported at 2014 (308) E.L.T. 45 (Cal.) should be followed. 4. Though there can be no argument that the rules of natural justice should be read into any provision that prejudicially affects a person who has been granted a licence under the said Regulations, the judgment relied upon by the petitioners does not indicate why a pre-decision hearing has to be afforded in every case. It must be pointed out in utmost humility, that the reasons in support of an order operate as a precedent and not the order it .....

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..... should ensue. A broker s licence may be prohibited in respect of a particular Customs station or a group of stations when it is perceived to be in the interest of revenue so to do; but Regulation 23 cannot be resorted to on a permanent basis without the procedure applicable for the revocation of a licence being adhered to. 8. Even when a broker is handed down an order of prohibition under Regulation 23 of the said Regulations, he must be informed of the reasons therefor. The extraordinary nature of the power conferred by Regulation 23 has to be retained, but a balance has to be struck by providing for the reasons therefor to be immediately disclosed - may not be by the same document but by another which should follow hours rather than d .....

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