AJAY CLEARING ENTERPRISE Vs. COMMISSIONER OF CUSTOMS (GENERAL)

JUDGEMENT

(1.) Having heard both sides, we are of the opinion that the appeal raises substantial questions of law. The appeal is admitted on the following substantial questions of law :

(2.) This appeal of the assessee is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Western Zonal Bench dated 29th Oct., 2014 [2016 (343) E.L.T. 475 (Tribunal)].

(3.) Ordinarily, this Court would not have interfered in findings and of fact but as we will demonstrate hereafter, the entire matter and pertaining to the revocation of Customs House Agent Licence has been approached and decided casually and light-heartedly. If the charge against the appellant was indeed serious, then, one fails to appreciate the lapses on the part of the authority.