TMI Blog2019 (5) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... it in this invoking is the lack of prima facie justification for establishing one of the grounds that could lead to revocation of registration, and/or forfeiture of security, as enumerated in the said Regulation. A lack at the stage of suspension cannot be filled at the stage of notice without the inquiry mandated in the power to suspend. It can only be deduced that the notice, as well as the detriments, have been proceeded with despite this lack. Consequently, the de-registration and forfeiture lack the authority of law. Eternity is accepted only in matters of faith. No statute can, or should, arrogate such and we do not find such in the Courier Imports and Exports (Clearance) Regulations, 1998. Yet the respondent has taken it upon hims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnments routed through them had led to the present detriments and that the Tribunal was, contrary to assertion of Learned Authorised Representative, empowered to entertain the appeal as is apparent from the decision of the Hon ble High Court of Bombay in The Principal Commissioner of Customs v. Bombino Express Pvt Ltd [Customs Appeal no. 81 of 2016 dated 8th February 2018]. He further submitted that the proceedings for de-registration, under regulation 14 of the Courier Imports and Exports (Clearance) Regulations, 1998, must be preceded by an inquiry, that the prohibition on operation as authorised courier was entirely beyond the scope of show cause notice and that, as the permission to operate was suspended by an order proposing to ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing notice to, and after affording an opportunity for defence by, the courier on one or more of the grounds enumerated therein. That establishing of such a ground may not be possible prima facie except through an inquiry is impliedly acknowledged therein; it is in these circumstances, and these circumstances alone, that the power to suspend can be invoked. A natural corollary is that suspension, to avoid being labeled as whimsical and arbitrary, should be accompanied by an inquiry which, if successful in establishing the ground, would lead to notice and further action. Should the ground not be established, the suspension is revoked. Failure to hold the inquiry so mandated automatically terminates the scope for further detriment as the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
