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2016 (5) TMI 598 - BOMBAY HIGH COURT

2016 (5) TMI 598 - BOMBAY HIGH COURT - 2016 (334) E.L.T. 269 (Bom.) - Seeking declaration for the respondent's action violating the petitioner's fundamental right and Constitutional mandate - Article 19(1)(g) and Article 14 of the Constitution of India - not allowing the normal operation of the Customs Broker License as per order of CESTAT - prohibitory orders.

Held that:- interest of justice would be served, if we direct the Commissioner at Kanpur to conclude the proceedings as expe .....

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enquiry shall be concluded by the Commissioner by applying his mind independently to the charges in the show cause notice, the explanation given by the petitioner thereto and the documents and materials relied upon by the petitioner. The Commissioner should not influence himself by any preliminary enquiries or findings in any preliminary report. Equally, the Commissioner is free to decide the issue uninfluenced by any prima facie or tentative observation of the Tribunal. - Petition disposed of - .....

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d by the Customs Excise and Service Tax Appellate Tribunal [2015 (325) E.L.T. 162 (Tri. - Mumbai)] violates the petitioner s fundamental right guaranteed by Article 19(1)(g) of the Constitution of India. It is also violative of the constitutional mandate enshrined in Article 14 of the Constitution of India. 2. The petitioner was granted Customs House Agent Brokers License by the Commissioner of Customs, Kanpur. The petitioner is also permitted to work at Mumbai Customs Commissionerate. 3.&e .....

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fety and Standards Authority of India in writing by letter dated 4th December, 2013. Thereafter, further process was undertaken. The goods were seized. A provisional release was directed after a fresh No Objection Certificate was produced on 3rd February, 2014. 4. The Customs Authorities have alleged that the certificate was collected and submitted by one Hemant Kumar Pol, an employee of the petitioner and thereafter statement came to be recorded. He handed over all documents to one Prakash .....

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and served on the Petitioner by the Commissioner of Central Excise and Customs, Kanpur and since the enquiry had commenced, no purpose would be served in continuing the prohibitory order. The Tribunal heard both sides and concluded in Paragraph 5 of its order Page 100, as under : ­ Having considered the rival contentions, we hold that there is no serious charges against the appellant, nor there is any alleged loss of the revenue and nor any reasons have been stated in the impugned order req .....

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ides, we found that this order of the Tribunal has been challenged by the Revenue. Therefore, we placed the Revenue s appeal and which was admitted also for hearing together with this writ petition. 6. A prohibitory order passed by the Commissionerate at Kanpur on 20th January, 2015 and the show cause notice dated 28th February, 2015 was brought to our notice. Pertinently, Mr. Jetly sought time to point out when the Commissioner of Customs at Kanpur would complete and conclude the enquiry i .....

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acie satisfied that the petitioner has not fulfilled its obligation under the Customs Broker License Regulations, 2013, as explained in Paragraph 4 of the affidavit­in­reply at Page 107 of the paper book. That is how issuance of the show cause notice dated 28th February, 2015 has been justified. 9. Mr. Jetly, on instructions from the Commissioner of Customs at Kanpur, has informed the Court that the enquiry in pursuance of this show cause notice will be completed within three months .....

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y the continued prohibition which is questioned by urging that the Tribunal s order is not implemented. However, we find that an appeal was entertained by this Court and admitted challenging that order. Further, from 20th January, 2015, until 27th March, 2015, the prohibitory order is in force. Despite the Tribunal s order also it has not been restored as we admitted the Revenue s appeal. That this appeal and the Revenue s appeal are pending since June, 2015. 11. After we have heard the pet .....

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