D.V.R. Freight Forwarders Pvt. Ltd. vs Commr. of Cus. (Imports)

V. Ramasubramanian, J.—The writ petition filed by the appellant herein challenging an order-in-original passed by the Commissioner of Customs (Seaport-Import), having been dismissed by a learned Judge, directing the appellant to avail the alternative remedy, the appellant has come up with the above appeal. Heard Mr. Hari Radhakrishnan, learned counsel for the appellant and Mr. T. Chandrasekaran, learned Senior Panel Counsel for the respondents.

The appellant is aggrieved by an order dated 20-10-2014 passed by the Commissioner of Customs (Seaport-Import), revoking his license as a Customs Broker and forfeiting the bill amount of security deposit made by him.

Admittedly, the appellant has an alternative remedy of appeal to Customs, Central Excise and Service Tax Appellate Tribunal under Regulation 21 of the Customs Brokers Licensing Regulations, 2013 r/w Section 129A of the Customs Act, 1962. Therefore, we see no reason to entertain the appeal.

However, the fact remains that the period of limitation for filing an appeal has been now expired. But the order-in-original was dated 20-10-2014 and the writ petition was filed by the appellant on 5-11-2014, within a period about 16 days. The writ petition ultimately came to be dismissed by an order dated 15-7-2015 and the above appeal was filed within the period of limitation. Therefore, the period during which the appellant has prosecuting the remedy before this Court, has to be excluded while calculating the period of limitation for filing a statutory appeal. With the above observations, the writ appeal is dismissed. The appellant is at liberty to file an appeal before the Customs, Central Excise and Service Tax Appellate Tribunal under Regulation 21 of the Customs Brokers Licensing Regulations, 2013 r/w Section 129A of the Customs Act, 1962. The period from 5-11-2014 up to the date of the receipt of a copy of this judgment shall be excluded for calculating the period of limitation for filing statutory appeal. If the appellant files an appeal (after adjusting the above period), the Tribunal shall endeavour to dispose it of, within a period of four months since, the revocation of the license has the effect of affecting the livelihood of the appellant. No costs. Consequently, connected miscellaneous petition is closed.