Custom, Excise & Service Tax Tribunal
M/S. Cappithan Agencies vs Commissioner Of Customs on 15 October, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/S/40334/2014, C/EH/41479/2014
and
C/40192/2014
[Arising out of Order-in-Original No.22447/2013, dated 12.11.2013 passed by the Commissioner of Customs (Port-Import), Chennai]
FOR APPROVAL AND SIGNATURE:
Honble Shri Pradip Kumar Das, Judicial Member :
Honbe Shri R. Periasami, Technical Member :
1. Whether Press Reporters may be allowed to see the Order
for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s. Cappithan Agencies
Appellant
Versus
Commissioner of Customs
(Sea Port Import), Chennai
Respondent
Appearance:
Shri G. Vijayabalan, Adv. Ms. India Sisupal, AC(AR) For the Appellant For the Respondent CORAM:
Honble Shri Pradip Kumar Das, Judicial Member Honbe Shri R. Periasami, Technical Member Date of hearing : 15-10-2014 Date of decision : 15-10-2014 FINAL ORDER NO. 40781 / 2014 Per Pradip Kumar Das:
The applicant filed this application for early hearing of the appeal and also filed application for stay of operation of the impugned order.
2. After hearing both sides at length, we find that the appeal may be decided at this stage. Accordingly, the early hearing application and stay application are disposed of.
3. After hearing both sides and on perusal of the records, we find that the appellant is a licence holder of Customs House Agent issued by Cochin Commissionerate under Customs House Agents Licensing Regulation (CHALR), 2004. The appellant got permission to operate in the Chennai Customs Commissionerate. By the impugned order dated 12.11.2013, the Commissioner Customs (Import), Chennai ordered continuation of the prohibition of the operation of the Customs Broker under Regulation 20 of the Customs Broker Licensing Regulation, 2013 at Chennai Customs station.
4. The learned Advocate submits that the said order was forwarded to the Cochin Commissionerate, who issued licence for taking necessary steps, By Order-in-Original No.COC-CUSTM-000-COM-005-14-15, dated 07.04.2014, the Commissioner of Customs, Cochin imposed penalty of Rs.10,000/- on the appellant under the provisions of Regulation 22 of the Customs Broker Licencing Regulation, 2013.
5. We find that after the impugned prohibition order, the Commissioner of Customs, Cochin by Order-in-Original, dated 07.04.2014, imposed a penalty of Rs.10,000/- on this issue. Hence, it is appropriate that the matter should be remanded to the Commissioner of Customs (Import), Chennai for passing necessary orders.
6. Accordingly, we remand the matter to the Adjudicating authority for passing necessary order after considering the order of Commissioner of Customs, Cochin. Needless to say that the Adjudicating authority shall pass the order expeditiously as possible. Accordingly, the appeal is allowed by way of remand. Stay application is disposed of. Early hearing application is dismissed as infructuous.
(Dictated and pronounced in open court)
(R. PERIASAMI) (PRADIP KUMAR DAS)
TECHNICAL MEMBER JUDICIAL MEMBER
ksr
DRAFT
Remarks
I
II
III
Date of dictation
15.10.2014
Draft Order - Date of typing
Fair Order Typing
11.11.2014
Received the file only today from Honble Member for fair typing Date of number and date of dispatch 2 C/S/40334/2014, C/EH/41479/2014 and C/40192/2014