9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 510 - AT - CustomsSuspension of CB licence - Held that - CBLR 2013 lays down time limits to initiate the inquiry and completion of the same and for passing of the final order. The stipulated time limit available is 9 months from the date of receipt of the offence report by the licensing authority. The CBEC also, in circular no. 9/2009 dated 8/4/2009, has emphasized the need for completion of inquiry within time limit stipulated. - In the present case time limit has already expired. In these circumstances, we set aside the continued suspension of CHA licence No. 11/369 of M/s. Mahindra Shipping Agency and direct the Licencing Authority to allow the appellant to function as CHA. However, Revenue is at liberty to complete the inquiry and thereafter, take appropriate action in accordance with law. - Appeal disposed of.
Issues:
1. Continuation of suspension of CHA license pending inquiry proceedings. Analysis: The appeal before the Appellate Tribunal CESTAT MUMBAI arose from an Order-in-Original passed by the Commissioner of Customs (General) Mumbai, continuing the suspension of CB license no. 11/369 of M/s. Mahindra Shipping Agency pending inquiry proceedings. The appellant argued that the inquiry, which should have been completed within 9 months from the date of receipt of the offence report, had not made progress even after 11 months. The appellant requested setting aside the suspension order to allow them to function as a Customs House Agent (CHA). The Deputy Commissioner (A.R.) representing the Revenue informed the Tribunal that an inquiry officer had been appointed, but only one round of hearing had taken place, and requested more time to complete the inquiry. The Tribunal noted the provisions of the CBLR 2013, which set time limits for initiating and completing inquiries, emphasizing the importance of adhering to these limits as per circular no. 9/2009 issued by the CBEC. Considering that the time limit for the inquiry had already expired in the present case, the Tribunal set aside the continued suspension of the CHA license and directed the Licensing Authority to allow the appellant to function as a CHA. However, the Revenue was granted the liberty to complete the inquiry and take appropriate action in accordance with the law post-inquiry. The appeal was disposed of accordingly.
|
