TMI Blog2019 (5) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... xculpatory in proceedings against the appellant for penalty under Customs Act, 1962 before the Tribunal. There is no hesitation in setting aside the impugned order - appeal allowed. - APPEAL NO: C/87404/2015 - A/85903/2019 - Dated:- 15-5-2019 - Shri C J Mathew, Member (Technical) And Dr Suvendu Kumar Pati, Member (Judicial) Shri Prashant Patankar, Consultant for appellant Shri R Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Appeal of M/s Kismet Clearing Agency against order no. 45/CAC/CC(G)/SRP/CBS (Admn) dated 13th August 2015 of Commissioner of Customs (General), New Custom House, Mumbai, the licensing authority, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are a consummation devoutly to be sought for with livelihood and employment are at stake. While asserting that such disciplinary proceedings are not immune from the test of reasonable delay , it was made clear that a rigourous application of the prescribed timelines may be contrary to legislative intent as delays may occur on account of unforeseen circumstances or from a calculated attempt on the part of the license holder which the courts cannot countenance or allow such perversion of the procedural requirements to stand in the way of rendering substantive justice. At the same time, it was held that it is not open to the public authorities to be irresponsible in the discharge of the respective adjurements prescribed in the said Regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here to the timelines prescribed in the said Regulations, we would be failing in our responsibilities if we did not subject the proceedings to the test of compliance with the principles of natural justice. This is particularly so as any interference in the exercise of the exclusive powers to penalise customs brokers under the said Regulations is normally restricted only to the quantum, if established to be disproportionate, if the process is vitiated or if the proceedings should not have been initiated at all. It is seen from record of proceedings that 310 days have lapsed between the issue of notice of enquiry and the submission of the enquiry report. 5. It would not be out of place to take particular note that the licensing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilability of documents cannot be treated as mere procedure. If documents, considered to be of relevance, were not available to the licensing authority before initiation of proceedings, there is an indication of lack of application of mind. If these are available to that authority, the appellant should have been placed on notice and these documents should have been appended to that. In any case, there is no justifiable reason for not having these documents on record. The avoidable adjournment of proceedings arose from the inability on the part of the presenting officer and the enquiry officer to ensure that the proceedings commenced only when the preliminaries had been complied with. 6. There is no evidence of any delay on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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