SOMA CLEARING AGENTS PRIVATE LTD. & ANR. Vs. CUSTOMS, CENTRAL EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, EASTERN REGIONAL BENCH, KOLKATA & ORS.

JUDGEMENT

(1.) An order dated June 27, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Appeal No.C/A283/12 is under challenge in the present writ petition on the ground of quorum non juris.

(2.) Learned advocate appearing on behalf of the petitioners submits that, in terms of section 129C of the Customs Act 1962, the President of the CESTAT is required to constitute a Division Bench consisting of a judicial and a technical member to consider and decide an appeal filed in respect of Customs House Agent (CHA) licence revocation/suspension matters. The president of CESTAT had constituted a Division Bench for such purpose. By the impugned order, the Single Bench has acted in breach of such direction of the President of CESTAT. The impugned order has been passed by a single member which is in violation of Section 129C and the directions of the President of CESTAT. He relies upon a circular dated November 18, 2013 issued by the Registrar of CESTAT whereunder it was clarified that, the matters relating to CHA licence revocation/suspension would be heard by a Division Bench of a judicial and a technical member.

(3.) Learned advocate appearing for the respondents refers to a written statement filed in the instant writ petition and submits that, under Section 129 of the Act of 1962, read with Section 129C thereof, CESTAT has the authority to adjudicate matters by a single member. Moreover, the order of CESTAT is appealable under Section 130 of the Act of 1962. The writ Court should not intervene.