2015 (1) TMI 1277 - AT - Customs

Revokation of CHA licence - Import of mobile accessories from China - Misdeclaration with respect to value and quantity in respect of some items - Appellant urges that initial suspension was bad being made more than a year after the cause of action arose with the Revenue and processes of inquiry is still not completed and no substantial progress have been made in the matter of inquiry. Appellant have already suffered suspension for more than 14 months. Held that - it is found that under similar circumstances when the inquiry proceedings have been delayed and/or the suspension was made after a substantial delay of several months from event relating to the suspension, this Tribunal have revoked the suspension, granting liberty to the authorities to expedite the inquiry and complete the proceedings in the matter, in accordance with law. Accordingly, in the interest of justice, the impugned suspension is invoked and is ordered with a direction to the Custom Authorities to conduct and complete the inquiry as provided for in the CHALR/CBLR and on completion of inquiry, take action against the appellant in accordance with law. - Decided in favour of appellant

Summary

Issues: Delay in suspension order, Misdeclaration of value and quantity, Revocation of suspension pending inquiry

Delay in Suspension Order:
The appellant, a Customs Broker, filed an appeal against the suspension of their license due to misdeclaration in a Bill of Entry. The suspension was confirmed after a delay of over a year from the cause of action. The appellant argued that the suspension was unjustified as the inquiry had not progressed substantially even after 14 months of suspension. The appellant requested the revocation of suspension with liberty for the Revenue to complete the proceedings. The Tribunal considered previous cases where suspensions were revoked due to delays in inquiry proceedings and ordered the revocation of the suspension in the interest of justice. The authorities were directed to expedite the inquiry and take action in accordance with the law after completing the inquiry. The appeal was allowed, and the order was pronounced in court.

Misdeclaration of Value and Quantity:
The appellant, a Customs Broker, was charged with misdeclaration of value and quantity in a consignment of mobile accessories imported from China. The charge was based on the acceptance of work recommended by an intermediary without personal knowledge of the importer. The suspension of the appellant's license was confirmed based on this misdeclaration. However, the importer admitted the misdeclaration, paid the differential duty, and the goods were released to them. The Tribunal focused on the delay in suspension proceedings and the lack of substantial progress in the inquiry, leading to the revocation of the suspension pending completion of the inquiry.

Revocation of Suspension Pending Inquiry:
The Tribunal revoked the suspension of the appellant's license pending inquiry due to delays in the proceedings and lack of substantial progress. The decision was based on the interest of justice and previous cases where suspensions were revoked under similar circumstances. The authorities were directed to conduct and complete the inquiry as per the relevant regulations and take appropriate action against the appellant after completing the inquiry. The appeal was allowed, and the order was pronounced and dictated in court.