TMI Blog2017 (5) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... the Regulations and is set aside - appeal allowed - decided in favor of appellant. - C/87214/2015 - A/86854/17/CB - Dated:- 18-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Yogesh M Bajaj, Proprietor of appellant Shri Roopam Kapoor, Commissioner (AR) for the respondent ORDER Per: C J Mathew The principal ground espoused before us in this appeal filed under regulation no.21 of Customs Brokers Licensing Regulations, 2013 against order no.38/CAC/CC(G)/SRP/CBS/(Admn) dated 30 th June 2015 of Commissioner of Customs (General), New Custom House, Mumbai which has revoked the customs broker license no.11/948 issued originally under regulation no.10 (1) of the then Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. With decision of the Tribunal in M/s Millenium Express Cargo Pvt Ltd v. Commissioner of Customs, New Delhi [2016-TIOL-966-CESTAT-DEL] which relied upon the decision of the Hon ble High Court of Bombay in Commissioner of Customs (General) v. Worldwide Cargo Movers [2010 (253) ELT 190 (Bom)] , the contentions were sought to be reinforced. He also contended, by placing reliance on the decision of the Hon ble Supreme Court in Commissioner of Central Excise, Goa v. Dempo Engineering Works [2015 (319) ELT 359] , that a ground not agitated before the lower authority was not liable to be entertained by the Tribunal. Drawing attention to the decision of the Hon ble High Court of Madras in M/s Trinity Forwarders (Madras) v. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a delegate of the disciplinary authority. Inherent in such an arrangement is the supervisory role of the disciplinary authority which, having been overlooked and not undertaken during the inquiry process, is an aspect that does not require adjudication for testing against a legal principle or judicial ruling. It is, therefore, not a new ground but can justifiably be used to challenge the proceedings in which the disciplinary authority is the alpha and the omega. The cited decision pertains to assessment which is arrived at on the basis of facts presented and facts as ascertained. Hence, there is no bar on disposal of the appeal on the grounds of procedural irregularity. This would also preclude justification for remanding the matter back t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. We, in our conscience, cannot do so. 6. This Tribunal has also taken note of the requirement to comply with the timelines in Maa Krupa Forwarders Pvt Ltd v. Commissioner of Customs [Final order no. A/93232/16/CB dated 18th October 2016]. 7. Respectfully following that decision, we hold that the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited upon the appellant. Accordingly, the revocation of the license and forfeiture of the security deposit is held to be violative of the Regulations and we set aside the impugned order. We make it amply clear that we have, in these circumstances, not examined the propriety and proportionality of the penalties imposed by the licencing authority. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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