The court emphasized the importance of compliance with prescribed periods and the need to consider previous findings in similar matters.

JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petition impugning an order dated 31.12.2020 (Order-in-Original No.126/Mk/Policy/2020 - hereafter `the impugned order') passed by the respondent revoking the petitioner's Customs Broker License (CB License No. R-07/2004), which was otherwise valid up to 10.10.2028. In addition, the respondent had also directed forfeiture of the security deposit by the petitioner and levied a penalty of Rs.50,000/- on the petitioner.

2. The petitioner claims that the said order is without jurisdiction and has been issued beyond the period of ninety days from the receipt of the Offence Report, which - according to the petitioner - was received on 16.02.2015. The petitioner also contends that the impugned order was passed on an erroneous premise that the petitioner has acted as a Customs Broker in respect of the exports under certain shipping bills. The petitioner had disputed the same and had succeeded before the Customs Excise and Service Tax Appellate Tribunal (hereafter `the Tribunal') in an earlier round of proceedings [titled Him Logistics Pvt. Ltd. v. Commissioner of Customs, New Delhi, 2015(325) E.L.T. 793 (Tri-Del)].

3. In the earlier round of proceedings emanating from an order suspending the petitioner's CB license, the learned Tribunal had found that the petitioner was not engaged as a Customs Broker by the offending exporters and therefore, the question of violation of Customs Brokers Licensing Regulations, 2013 did not arise.

4. Mr. Kumar, learned counsel appearing for the respondent, did not contest the above contention. He also does not dispute the facts stated in the petition. He, however, contended that the petitioner has an alternative remedy of an appeal before the Tribunal and the petitioner ought to be relegated to availing alternate remedies.

5. It is apparent that the issues involved in the present petition have been considered by the concerned authorities and have been subject matter of proceedings before the learned Tribunal in appeals filed by the petitioner as well as another company, HLPL Logistics Pvt. Ltd. Although the findings of learned CESTAT in the earlier round have not been challenged, the respondent has passed the impugned order in complete disregard of the same. In the given circumstances, considering that the petitioner's relief is not predicated on any fact which is disputed by the respondent, we do not consider it apposite that the appellant be relegated to approach the learned Tribunal

6. It would be apposite to briefly, refer to the context in which the present controversy arises. The petitioner is the holder of the Customs Broker License No. 7/2004, which was issued initially under Regulation 9(1) of Customs House Agents Licensing Regulations, 2004 (hereafter `CHALR 2004'). The impugned order proceeds on the basis that an Offence Report in the form of Show Cause Notice dated 22.10.2019 was issued by the Additional Commissioner of Customs (Import), ICD, TKD, New Delhi, which was received in the office of the respondent on 31.10.2019. It is alleged that certain exporters had exported goods described as Floor Covering (Braided) of Man-Made Fiber and had claimed Duty Drawback and the benefit of Focus Product Scheme by resorting to mis-declaration of description of the goods as well as their value.

7. It is stated that intelligence was gathered in regard to such exports and was shared with the office of the Commissioner of Customs, ICD, TKD. The Commissioner of Customs, ICD, TKD had requested the Directorate of Revenue Intelligence to take over the investigations. Thereafter, investigations were initiated by the Directorate of Revenue Intelligence - DRI (Hqrs.) in respect of the alleged misdeclarations.

8. The Officers of Directorate of Revenue Intelligence (DRI) undertook investigations relating to exports of floor coverings by 21 exporters under 266 shipping bills. It is alleged that the investigations revealed that there were mis-declar