(1.) Petitioner-M/S.Marks Logistics is working as Customs Broker in Cochin. The petitioner's licence has been revoked by the Commissioner of Customs/the first respondent. This was challenged by the petitioner before the Customs,Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore.
(2.) It was heard by the two Members of the Tribunal. The Tribunal, on account of difference of opinion, with regard to forfeiture of security amount referred the matter to the third Member. The operative portion of the order of the Tribunal is as follows:-
(3.) The learned Standing Counsel would oppose the prayer and submit that since the matter is pending before the Tribunal, it is not proper for this Court to issue a mandamus to restore the licence. It is pointed out that the matter has not attained finality.