Najmi Waziri ORDER
1. This appeal is directed against the final order dated 16th September 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') dismissing the appeal preferred by the Appellant against the order dated 10th April 2015 passed by the Commissioner of Customs (General), Delhi revoking the Customs House Agent (CHA) license of the Appellant.
2. The background facts are that a special investigation was conducted by the Customs Special Investigating Branch (SIIB) on 12th January, 2010 wherein 17 shipping bills pertaining to five exporters namely M/s. Satkar Exports, M/s. Ideal Exports, M/s. Varun Garments, M/s. Reliable Overseas and M/s. Real Exports, filed by CHA M/s. Sunil Dutt were intercepted and on examination it was noticed that it was an attempt at showing exports for claiming fraudulent drawback. The collective declared free on board (FOB) value in respect of all 17 shipping bills was Rs. 2,99,13,121/- and drawback amount claimed was Rs. 31,40,877/-. The goods exported were declared as 'Rayon Scarves' but on examination the goods were found to be of very poor quality and over invoiced. There was also some discrepancy relating to the quantity of the goods. Efforts to locate the addresses of the exporters failed. The addresses disclosed were found to be fictitious. Also, the CHA M/s. Sunil Dutt failed to produce any of the exporters.
3. When the details of the previous exports in relation to the aforementioned five firms were taken out of the EDI system, it was noticed that three earlier shipping bills dated 13th August 2009 of M/s. Reliable Overseas had been filed by the Appellant. On the ground that there was an attempt at showing export for the purpose of fraudulent claiming drawback, a Show Cause Notice (SCN) was issued on 6th July 2010 to the above mentioned five exporters and CHAs including the Appellant. The SCN proposed imposition of penalty under Sections 114 (i), 114 (ii) and 117 of the Customs Act, 1962 ('Act').
4. The SCN dated 6th July 2010 was adjudicated by the Commissioner of Customs (Export) by Order-In-Original dated 25th February 2011. The penalty of Rs. 25,000/- imposed upon the Appellant was paid by it.
5. On 14th October 2011 another SCN was issued to the Appellant under the Custom House Agents Licensing Regulations, 2004 ('CHALR, 2004') asking the Appellant to show cause why the CHA license issued to it under Regulation 20 of CHALR, 2004 should not be revoked and why the entire security deposit made by the Appellant should not be forfeited.
6. The Appellant submitted a reply to the second SCN on 10th November 2011. For a period of more than three years thereafter no proceedings took place. The Appellant states that a personal hearing before the Inquiry Officer, viz., the Assistant Commissioner of Customs, was held on 8th January 2015 in which the Appellant inter alia pointed out that the time limits as mandated under the CHALR, 2004, as replaced by Customs Broker Licensing Regulations, 2013 (CBLR, 2013) had not been adhered to. Written submissions raising, inter alia, the issue of time limits, were made by the Appellant by letter dated 14th January 2015.
7. The Inquiry Officer submitted a report on 16th January 2015 and this was forwarded to the Appellant by the Assistant Commissioner of Customs (Policy) by a letter dated 23rd January 2015. The Inquiry Officer held the Appellant to be liable for penalty for violation of Regulations 13(a), 13(d), 13(e) & 13(o) of CHALR, 2004 read with the corresponding provisions of the CBLR 2013.
8. The Appellant submitted his comments to the Inquiry Officer inter alia reiterating that the mandatory time........