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| The Tax Publishers2020 TaxPub(EX) 332 CUSTOMS BROKER LICENSING REGULATION, 2013
Regulation 13
Since no document was produced by licensee to show that in response to the said communication given by the Revenue, the licensee/appellant to appear before the authority concerned, writ appeal was dismissed, but an opportunity was granted to the appellant licensee to appear before the authorities concerned.
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Customs Broker - Change in constitution of any firm or company - Licensee did not appeal before concerned authority despite notice given -
Issue arose as to whether the Customs Broker Licence of petitioner which was already suspended, was to be revoked or suspension should continue. Held: Though notice was given by Revenue to licensee to appear for enquiry in order to comply with the direction issued by Judge in order directing revenue to consider the application of the licensee, which was pending all along, the licensee has not chosen to appear before the authorities concerned of the Revenue. Though that factor was disputed by licensee/appellant, no document was produced by licensee to show that in response to the said communication given by the Revenue to the licensee/appellant to appear before the authority concerned, the licensee/appellant appeared before such authority. Writ Appeal deserved to be rejected, however an opportunity was granted to the appellant licensee to appear before the authorities concerned.
REFERRED :
FAVOUR : Partly in favour of licensee
A.Y. :
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