Thu. Apr 22nd, 2021

M/S A.P. Enterprises vs The Commissioner Of Customs … on 9 May, 2017

1 min read

2. While admitting this appeal on 16th January, 2017, the following question
was framed for consideration:
“Did the Customs, Excise and Service Tax Appellate Tribunal
(CESTAT) in the facts and circumstances of this case fall into error in
directing the Competent Authority to conclude the investigation and
take a final decision in the inquiry, contrary to the Customs Broker
Licensing Regulation, 2013 (CBLR), as interpreted by this Court in its
CUSAA 1/2017 Page 1 of 7
various judgments?”

3. The facts in brief are that the Appellant was issued a Customs Broker
Licence by the Commissioner of Customs (I&G), New Delhi valid upto 9th
October, 2021. A letter dated 28th March, 2016 was written by the Joint
Commissioner (SIIB-Exports) informing the Commissioner, Customs
General Commissionerate, New Custom House, New Delhi about the receipt
of information from the Additional Commissioner, Customs House,
Tuticorin about alleged incorrect use of licences issued under the Vishesh
Krishi and Gram Udyog Yojana by 27 importers through 50 bills of entry.
10 customs brokers, including the Appellant, were found to have cleared the
import consignment of those 27 importers using these ab initio null and void

Source: Indian Kanoon

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