2015 (7) TMI 1045 - AT - Customs

Revocation of CHA License - Investigation not completed within 9 months - Held that - Appellant s licence has been suspended since 19/12/2013 and the same continued to remain under suspension by the impugned order dated 13/1/2014. CBLR, 2013 itself has prescribed an over all time limit of 9 months to complete the proceedings against the CHA right from the initiation of the proceedings to its final disposal. None of the time limit has been adhered by custom authority in this case. In these circumstances it will be in the interest of equity and justice to set aside the suspension and allow the appellant to function as a CHA pending completion of inquiry by the custom authority - Decided in favour of Appellant.

Summary

Issues:
Appeal against suspension of Customs Broker License pending inquiry proceedings under CBLR, 2013.

Analysis:
The appeal challenged the continuation of the suspension of the Customs Broker License pending inquiry proceedings under the Customs Broker License Regulations, 2013. The appellant argued that despite the lapse of more than two years, no inquiry proceedings had been initiated, exceeding the statutory time period of 9 months for completion of investigation as provided under the regulations. The appellant cited various judgments, including Bombay Shipping Agency Vs. CC(General), Mumbai, to support the contention that suspension should not be continued if the inquiry proceedings are not completed within the prescribed time limit.

The Revenue, represented by the Assistant Commissioner, contended that some time should be given to complete the enquiry proceedings, referencing the judgment in the case of M. Dharamdas & Co. Vs. Commissioner of Customs (General).

After considering the submissions from both sides, the Tribunal noted that the appellant's license had been under suspension since December 19, 2013, and the prescribed 9-month time limit for completing proceedings against the Customs House Agent (CHA) had not been adhered to by the customs authority. In the interest of equity and justice, the Tribunal decided to set aside the suspension and allow the appellant to function as a CHA pending the completion of the inquiry by the customs authority. The Tribunal revoked the suspension orders dated December 19, 2013, and January 13, 2014, while allowing the customs authority to continue the inquiry proceedings as per the CBLR, 2013. The order was pronounced in court and directed to be given dasti.