A.P. ENTERPRISES Vs. COMMISSIONER OF CUSTOMS (GENERAL)

JUDGEMENT

(1.) This appeal under Section 130 of the Customs Act, 1962 ('Act') is directed against the impugned Final Order dated 17th October, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in Appeal C/52456 filed by the appellant herein.

(2.) While admitting this appeal on 16th January, 2017, the following question was framed for consideration :

(3.) The facts in brief are that the appellant was issued a Customs Broker Licence by the Commissioner of Customs (I&G), New Delhi valid upto 9th October, 2021. A letter dated 28th March, 2016 was written by the Joint Commissioner (SIIB-Exports) informing the Commissioner, Customs General Commissionerate, New Custom House, New Delhi about the receipt of information from the Additional Commissioner, Customs House, Tuticorin about alleged incorrect use of licences issued under the Vishesh Krishi and Gram Udyog Yojana by 27 importers through 50 bills of entry. 10 customs brokers, including the appellant, were found to have cleared the import consignment of those 27 importers using these ab initio null and void licences.