HEM CLEARING AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is preferred by the sole propriety concern, which is a licensed Customs House Agent (CHA) and is aggrieved by the decision of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (Tribunal for short). Brief facts concerning this petition are as follows:

(2.) The CESTAT, after hearing both the sides on 4th December, 2012, dismissed the said appeal as well as the stay application. Therefore, the present petition seeking following reliefs:

(3.) Heard learned Counsel Shri Paresh M. Dave for the petitioner, who fervently argued that though having a very good case on merits, only on technical ground of delay, substantive rights of the petitioner is marred by the Tribunal. He also further urged that he has a very good case on merits along with other CHAs and despite having shown genuine grounds for such late approach, he has been denied his right to contest on substantive grounds.