2010 (8) TMI 812 - AT - Customs

Summary

Issues involved: Suspension and revocation of Customs House Agent (CHA) license, violation of principles of natural justice, inconsistency with CHALR regulations.

Suspension and Revocation of CHA License:
The appellants, a Customs House Agent (CHA), had their license suspended due to irregularities in handling export of readymade garments by a client seeking undue duty drawback through overinvoicing. Subsequently, the Commissioner of Customs revoked the license based on adverse findings in an enquiry report, invoking Regulation 20 of CHALR.

Violation of Principles of Natural Justice:
The appellants challenged the Commissioner's order, citing that the enquiry report was not provided to them, leading to a violation of principles of natural justice and inconsistency with Regulation 22(6) & (7) of CHALR.

Decision:
The Tribunal noted that Regulation 22 of CHALR mandates the Commissioner to furnish the CHA with the enquiry report and consider their representation before passing orders. As the report was not shared with the appellants, the appeal was allowed for remand to the Commissioner to issue a fresh order adhering to natural justice principles. The impugned order was set aside with consequential relief, and the Commissioner was directed to issue a new order within three months.

*(Pronounced and dictated in the open court)*