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2020 (6) TMI 234

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..... nce Ext.P1 issued under the erstwhile Customs Brokers Licencing Regulations 2013 now amended in 2018, which was alleged to have expired on 14.04.2020. In the instant writ petition challenging the order Ext.P9, as per the facts which emanate from the writ petition are that, in the month of June 2019, the petitioner was approached by M/s Swiss Global, New Delhi for undertaking export activities thro .....

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..... arance and accordingly Branch Manager who was authorized, appeared before the Customs Authority. The statement was recorded by the Investigating Officer and the entire information with regard to the collection of the document verification was done. 2. The Trichy Customs Commissioner issued a show cause notice to the petitioner which was challenged before the Madras High Court. However, during the .....

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..... o not reflect the submissions recorded in the application for renewal correlated with the statement. 4. On the other hand Sri. Sreelal Warrier, in the Video Court proceedings informs the court that the impugned orders Exts.P9 and P11 are appealable under regulation 19 which provides for regular appeal under Section 129 of the Customs Act and the limitation to file the appeal is 90 days. But the l .....

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..... ng the appeal particularly when the limitation is not still expired. The petitioner is relegated to avail the remedy of appeal if so advised and the appeal is directed to be disposed of by the Tribunal as expeditiously as possible within a period of two months as provided under the regulation. Petitioner is at liberty to seek the modification of this order on account of the non-functioning of the .....

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