LAWS(MAD)-2015-8-218

THE COMMISSIONER OF CUSTOMS (SEA PORT IMPORT) Vs. THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL AND ORS.

Decided On August 25, 2015
The Commissioner Of Customs (Sea Port Import) Appellant
V/S
The Customs Excise And Service Tax Appellate Tribunal And Ors. Respondents

JUDGEMENT

(1.) THE Revenue has come up with the above appeal under Section 130 of the Customs Act, 1962, questioning the correctness of an order passed by the CESTAT setting aside the order of suspension of Customs House Agent Licence.

(2.) HEARD Mr. K. Mohanamurali, learned Senior Panel Counsel for the petitioner and Mr. P. Saravanan, learned counsel for the second respondent.

(3.) BY a further order dated 26.12.2012 passed under Regulation 20(3), the suspension was continued. Aggrieved by the orders of suspension, the respondent filed an appeal before the CESTAT. When the appeal was pending before the CESTAT, the appellant issued an order dated 27.2.2013 appointing an enquiry officer. The order of appointment of the enquiry officer was challenged by the respondent in W.P. No. 8409 of 2013, on the ground that without even issuing show cause notice, within the period of limitation, an enquiry officer had, straightway, been appointed. It was also the contention of the respondent that even the order of appointment of the enquiry officer was beyond the period of limitation.