COMMISSIONER OF CUSTOMS; DEPUTY COMMISSIONER OF CUSTOMS; ASSISTANT COMMISSIONER OF CUSTOMS; SUPERINTENDENT OF CUSTOMS Vs. M/S DANIEL AND SAMUEL LOGISTICS PVT LTD

JUDGEMENT

(1.) Material on record discloses that in exercise of the powers conferred under Regulation 23 of the Customs Brokers Licensing Regulations, 2013, the Commissioner of Customs, Chennai "VIII" Commissionerate, Customs Broker Section, Custom House, Chennai / Appellant No.3, vide proceeding No.F.No.S2/24/2010-CHA, dated 30.03.2015, has ordered, as hereunder:-

(2.) The abovesaid order has been impugned on the ground inter alia that it is violative of principles of natural justice. After hearing the learned counsel appearing for both parties, and taking note of the decision of this Court in A.M.Ahamed and Co .vs. Commissioner of Customs, Tuticorin, 2013 288 ELT 497 and of the decision of Calcutta High Court in Shipping and Clearing (Agents)Private Limited .vs. Union of India, 2014 308 ELT 45, a Learned Single Judge has quashed the order, dated 30.03.2015, in proceeding No.F.No.S2/24/2010-CHA, and remanded the matter back to the respondents, to consider the matter afresh, after giving show- cause notice to the respondent.

(3.) Assailing the correctness of the Writ Court, Mr.R.Aravindan, learned Senior Standing Counsel appearing for the appellants submitted that Regulation 23 of the Customs Brokers Licensing Regulations, 2013, empowers the Commissioner of Customs to prohibit any custom broker from working in any section or sections and that there is no need to issue any show-cause notice and conduct an enquiry, as directed by the Writ Court. Reliance has also been made on the decision of High Court of Judicature for Rajasthan at Jaipur in Pinkcity Logistics Ltd., Vs. Commissioner of Customs, 2015 320 ELT 241 wherein, the decision of this Court reported in 2013 (288) ELT 497 (Madras) has been considered. It is the submission of learned counsel for the appellants that, when Regulation 23 of the Customs Brokers Licensing Regulations, 2013, does not contemplate a pre- decisional opportunity, prohibition can be made, if there are serious violations of the Licensing Regulations, 2013.