Vinod Goel ORDER
Dr. S. Muralidhar, J.
1. This appeal by M/s. Innovative Cargo Services, under Section 130 of the Customs Act, 1962 ("Act") is directed against the impugned order dated 30th March 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") in C/A/52636/2017-CU(DB).
2. Admit.
3. The following question of law is framed for consideration:
(i) Was the CESTAT is justified in directing the concerned Authority to issue a show cause notice ("SCN") within 15 days for complete the proceeding within the prescribed time of three months, notwithstanding the Customs Broker Licensing Regulations 2013 ("CBLR 2013")?
4. The background facts are that the Appellant is a Customs Broker holding Customs Broker Licence valid till 2018. The Appellant is engaged in customs clearance work within in the jurisdiction of Delhi Commissionerate and adjoining Inland Container Deport (ICD), Tughlakabad.
5. In March 2016, the Directorate of Revenue Intelligence ("DRI") initiated an investigation into the exports effected by one Mr. Ramesh Wadhera and his son Mr. Rahul Wadhera on the ground that they indulged in fraudulent availment of drawback by exporting inferior and sub-standard quality readymade garments of different kinds through various bogus firms and by resorting to over invoicing of goods.
6. In the course of search on the premises of Mr. Ramesh Wadhera and Mr. Rahul Wadhera on 18th March 2016 by the DRI, details emerged of various CHAs who had filed shipping bills for them, and this included the Appellant. Five months later, the DRI by a letter dated 24th August 2016 forwarded a report to the Commissioner of Customs (General), New Delhi, the Respondent. On the basis of the said report, the Respondent by the impugned order dated 31st August 2016 ordered the immediate suspension of the Appellant's licence for alleged violation of Regulations 11(a), (d), (e) and (n) of the CBLR 2013. This suspension order was later confirmed by the Order-in-Original dated 27th September 2016.
7. In the interregnum, on the basis of the investigation of the DRI, the Commissioner of Customs (Export), ICD, Tughlakabad, New Delhi issued to the exporters a SCN dated 16th September 2016 proposing confiscation of alleged over-invoiced goods. The name of the Appellant was also included in the SCN for the purpose of imposition of penalty in respect of the exports of six exporters.
8. Aggrieved by the suspension of its licence, the Appellant filed an appeal under Section 129A of the Act read with Regulation 21 of CBLR 2013 before the CESTAT.
9. On 30th March 2017 the CESTAT passed the impugned order, the operative portion of which reads thus:
"5. After hearing both sides and on perusal of the records, it appears that in the instant case the licence was suspended long back and since then notice has not been issued. This is the question of livelihood of not only of the Assessee-Appellants but also of their and their employees' family. Hence, we direct the concerned authorities to issue the show cause notice within 15 days and complete the proceedings within the prescribed time limit of three months thereafter by passing a speaking and reasonable order. The Assessee-Appellants assured full cooperation to the Department.
6. With the above observations, the appeal stands disposed of."
10. The present appeal was heard for the first time on 21st April 2017. Notice was directed to issue and was accepted on behalf of the Respondent by Mr. Sanjeev Narula, learned Senior standing counsel. A short affidavit has been filed by the Respondent in which it has been explained that a post-decisional hearing was afforded........