2014 (1) TMI 1119 - AT - Customs

Suspension of CHA License - Inquiry to be conducted under CHALR - Held that - Commissioner of Customs (General), New Customs House, Mumbai directed to complete the inquiry proceedings under CHALR with a period of one month from the date of receipt of this order and take a decision on the continuance of suspension of the CHA licence - Commissioner of Customs directed to complete the inquiry and take a decision within one month, the appeal filed by the appellant also stands disposed - Decided in favour of assessee.

Summary

Issues:
- Appeal against suspension of CHA license
- Completion of inquiry under CHALR
- Validity of suspension post CBI inquiry

Analysis:
The judgment pertains to an appeal filed by M/s National Shipping Agency against the suspension of their CHA license. The appellant argued that the suspension was based on an inquiry by the CBI regarding alleged bribery, which has since been closed, warranting the suspension to be lifted. On the other hand, the Revenue contended that investigations against departmental officers have been completed, and proceedings under Regulation 20 of CHALR would be initiated against the Customs broker. The Tribunal directed the Commissioner of Customs to conclude the inquiry under CHALR within one month and decide on the continuation of the license suspension. Consequently, the miscellaneous application and the appeal were disposed of, with the order to be given dasti.

The primary issue addressed in the judgment is the suspension of the CHA license and the subsequent proceedings under CHALR. The appellant sought relief from the suspension, citing the closure of the CBI inquiry as a basis for lifting the suspension. However, the Revenue highlighted ongoing investigations against departmental officers and the initiation of proceedings against the Customs broker under Regulation 20 of CHALR. The Tribunal, considering both arguments, directed the Commissioner of Customs to complete the inquiry within a specified timeframe and make a decision on the continuation of the license suspension.

The judgment emphasizes the importance of due process and timely resolution of inquiries related to CHA licenses. By instructing the Commissioner of Customs to conclude the inquiry promptly, the Tribunal ensures that the matter is resolved efficiently and fairly. The decision to dispose of the appeal and the miscellaneous application underscores the Tribunal's commitment to upholding procedural requirements and addressing issues related to license suspensions in a timely manner, maintaining transparency and accountability in the process.