JUDGMENT

Vibhu Bakhru, J.

1. The appellant (Revenue) has filed the present appeal under Section 130 of the Customs Act, 1962 (hereafter `the Act') impugning an order dated 26.04.2019 (Final Order No. C/A/50592/2019-CU, hereafter `the impugned order') passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereafter `the Tribunal') in Service Tax Appeal No. C/50490/2019.

2. The respondent (M/s R.P. Cargo Handling Services) had filed the aforementioned appeal before the learned Tribunal impugning the order-in-original dated 04.02.2019, passed by the Commissioner of Customs (Airport & General) (hereafter `the Commissioner'). In terms of the said order dated 04.02.2019, the Commissioner had revoked the respondent's Customs Broker License (CB License No. R-59/DEL/CUS/2016 - hereafter `the CB License'); directing forfeiture of the security deposit of Rs.5,00,000/-; and imposed a penalty of Rs.50,000/- on the respondent.

3. The question that falls for consideration of this Court is whether the learned Tribunal was correct in holding that a show cause notice under Regulation 20 of the Customs Brokers Licensing Regulations, 2013 (hereafter `the CBLR') is required to be