AKSHEY GUPTA Vs. THE COMMISSIONER OF CUSTOMS (GENERAL)

JUDGEMENT

(1.) Admit.

(2.) Following question of law arises for consideration :

(3.) The appellant is aggrieved by an order of the Customs, Excise and Services Tax Appellate Tribunal (CESTAT) whereby an order dated 14-10-2015 [2016 (335) E.L.T. 553 (Tribunal)] revoking its Customs House Agents Licence, issued under the Customs House Agents Licensing Regulations, 2004 (hereinafter referred to as 'the CHALR, 2004 Regulations' for short) was upheld. The Show Cause Notice issued against the appellant alleged that in 2011 it had committed some misconduct by way of lapses on its part in regard to consignments by one M/s. Durga International. The appellant in reply to the show cause notice, had contended that it was investigated and questioned in 2012 after which nothing was heard and that in the circumstances alleging that it was responsible for the misdeclaration of goods (instead of a consignment of chaat masala, a prohibited item of 30 kg. of Ketamine was alleged to have been exported) was made belatedly. The specific allegation against the appellant was that as CHA it failed to make diligent inquiry with respect to the consignment as it was expected to under Regulations 13(e) and 13(o) of the CHALR, 2004 Regulations. The appellant had denied the allegations and contended that the exporter was a functioning business entity. Initially, the respondent issued suspension order and later conducted an inquiry. The inquiry was completed after considerable delay - in fact it transgressed the time limit prescribed by the Regulations and the guidelines framed thereunder. The Inquiry Report held the petitioner guilty. Based upon the findings in the Inquiry Report, the competent officer passed the order in original whereby the appellant's CHA licence was revoked and its security forfeited. The CESTAT upheld this order.