(1.) The appellant, a Customs Broker and a holder of regular licence issued under Regulation 9(1) of the Custom House Agent Licensing Regulations, 2004 has come up with the present appeal challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, by which the order revoking the license is set aside, however the forfeiture of security deposit and imposition of penalty is upheld.
(2.) Succinctly, the facts in brief are as follows:
(3.) The appellant approached this Court in WP(C)No.14202/2022 and by judgment dtd. 20/6/2022, a learned Single Judge of this Court set aside the order and directed the authorities to reconsider the issue. Pertinently, this Court ordered the suspension to continue till a fresh decision is taken by the respondent as directed by this Court. In pursuance to the directions contained in the Judgment dtd. 20/6/2022 in WP(C) No.14202/2022, the Commissioner of Customs proceeded to pass order dtd. 1/7/2022, by which the decision to suspend the licence under Regulation 16(1) of the Customs Brokers Licensing Regulations, 2018, was affirmed. The said order was again questioned before this Court in WP(C) No.22501/2022 . A learned Single Judge of this Court issued an interim order dtd. 29/8/2022 staying the operation of order dtd. 1/7/2022. It was, however, made clear that the order will not prohibit continuation/culmination of proceedings initiated against the appellant.