TMI Blog2021 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... a prima facie case for suspension of the license had forced the appellant to rush to this Tribunal, without appearing before the Principal Commissioner seems to be ill founded. There are no valid reason as to why the Tribunal at this stage should interfere with the suspension order passed by the Principal Commissioner when post decisional hearing was extended to the appellant. There are no irregularity in passing the order by the Principal Commissioner suspending the license and extending post decisional hearing to the appellant thereafter. In these circumstances, it is appropriate to direct the appellant to cooperate by attending the hearing before the Principal Commissioner in compliance with the procedure laid down under CBLR, 2018 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lications and hear their appeals on out of turn, advancing reasons that their employees are jobless and they have a good track record of seven decades as Customs Broker; the present suspension of license has come as a shock to them being issued without any material against them. 5. Learned AR for the Revenue has no objection in allowing the early hearing applications of the appellant and hearing their appeals. 6. Consequently, the early hearing applications are allowed and with the consent of both sides, keeping in mind the urgency of the matter and also since the issue revolves in a very narrow compass, the appeals itself are taken up for hearing and disposal. 7. On going through the impugned order, we find that on the basis of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the appellant was aware of the date of hearing but on 09.03.2021, while arguing the matter before this Tribunal, it was not brought to the notice of the Tribunal that the hearing is fixed on 10.03.2021 before the Principal Commissioner. 9. We find that non-appearing before the Principal Commissioner and advancing their grievance of non-supply of documents requested is a serious lapse on part of the appellant as the learned Principal Commissioner has duly and reasonably exercised her authority conferred under CBLR, 2018. Further, the argument that absence of a prima facie case for suspension of the license had forced the appellant to rush to this Tribunal, without appearing before the Principal Commissioner seems to be ill founded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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