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2021 Supreme(Mad) 1130

S.M.SUBRAMANIAM
PL Shipping & Logistics Ltd. – Appellant
Versus
Commissioner of Customs – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Mr. B. Sathish Sundar
For the Respondent: Mr. A.P. Srinivas, Senior Panel counsel

ORDER :

Both these writ petitions are filed by M/s. PL Shipping and Logistics Limited. The first Writ Petition in W.P.No.29141 of 2016 is filed, challenging the order of interim suspension of the operation of Customs Broker's License issued in proceedings dated 08.08.2016. The second Writ Petition in W.P.No.38198 of 2016 is filed, challenging the Show Cause Notice issued in proceedings dated 28.09.2016.

2. Pursuant to the interim order granted against the order of interim suspension, the petitioner is continuing his operations in the respective Ports. Under these circumstances, both the writ petitions were taken together for passing a common order.

3. The writ petitioner is a Public Limited Company, has been favoured with Customs Broker's License issued by the respondent. The petitioners operate as Customs Brokers at the Port of Chennai, Kochi, Coimbatore, Tuticorin and Mangalore, by extension of their Customs Brokers Licence under intimation in Form C of the Custom Broker Licensing Regulations, 2013 [hereinafter referred to as 'Regulations']. The facts regarding the operation of the petitioner in the Ports mentioned above are not disputed by the respondents. Thus, those facts narrate

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