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696 EXCISE LAW TIMES [ Vol. 372

performed wholly in India and that by filing an affidavit of that Managing Direc-
tor, petitioner had sought to place on record the movement of dredgers. There is
no reference to this affidavit in the impugned order.
13. The Division Bench in the case of EMCO Ltd. has emphasized that
when the proceedings are disposed of expeditiously by the authorities, it ensures
there is an application of mind and litigants are satisfied that their submissions
have been considered. A Circular by the Central Board of Excise and Customs
dated 10 March, 2017 also directs a decision be taken expeditiously where the
hearing has been concluded, and the decision be communicated expeditiously.
14. Considering these peculiar facts, we are of the opinion that the writ
petition can be entertained to set aside the order. The Commissioner will have to
take a fresh decision.
15. In the circumstances, the impugned order dated 12 July, 2019
passed by the respondent No. 2 is quashed and set aside. The proceedings are
restored to the file of respondent No. 2. The petitioner will appear before re-
spondent No. 2 - The Commissioner of CGST and Central Excise, Thane on 24
February, 2020, wherein the Commissioner may give a further date for the hear-
ing. The Commissioner will pass the order expeditiously in the light of the ob-
servations made by this Court in the case of EMCO Ltd. The above observations
are limited to emphasis on the need for expeditious disposal and the related
prejudice, and are not to be construed as reflections on the merits of the contro-
versy.
16. Writ petition is disposed of.
_______

2020 (372) E.L.T. 696 (Bom.)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Nitin Jamdar and M.S. Karnik, JJ.
COMMR. OF CUS., (II) AIRPORT SPECIAL CARGO
Versus

LYNX EXPRESS PVT. LTD.
Customs Appeal No. 42 of 2019 with Interim Application No. 1 of 2019,
decided on 27-1-2020
1
Appeal to Appellate Tribunal - Courier Licence - Revocation thereof
and forfeiture of security - Maintainability of appeal - Issue already decided
against Revenue in judgment of this Court in 2018 (13) G.S.T.L. 52 (Bom.) hold-
ing that mere remedy of representation against revocation cannot take away
right of Tribunal to entertain and decide appeal against order-in-original of
revocation of licence - Following aforesaid decision, held that appeal against
order-in-original maintainable to Tribunal notwithstanding withdrawal of
representation filed before Chief Commissioner - Section 129A of Customs
Act, 1962. [para 6]
Courier Agency Licence - Revocation thereof without enquiry - Sus-
tainability - After suspension of licence but before passing revocation order,
________________________________________________________________________
1 On appeal from 2019 (370) E.L.T. 796 (Tribunal).
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