Suspension, revocation of licence or imposition of penalty - CBEC's Customs Manual 2023 - Customs

7. Suspension, revocation of licence or imposition of penalty: 7.1 The Principal Commissioner or Commissioner of Customs may revoke the licence of a Customs Broker and order for forfeiture of part or whole of security, or impose penalty not exceeding Rs.50,000 on him on any of the following grounds: (a) failure of to comply with any of the conditions of the bond executed by him; (b) failure to comply with any of the provisions of the regulations; (c) committing any misconduct, which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station; (d) adjudicated as an insolvent; (e) becomes of unsound mind; and (f) has been convicted by a competent court for an offence involving moral turpitude or otherwise. 7.2 The Principal Commissioner or Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. In such case, the Principal Commissioner or Commissioner of Customs shall, within 15 days from the date of such suspension, give an opportunity of hearing to the Customs Broker concerned and then pass an order either revoking the suspension or continuing it, within 15 days from the date of hearing. 7.3 The Principal Commissioner or Commissioner of Customs shall issue a written notice to the Customs Broker within 90 days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty and require the said Customs Broker to submit within 30 days to a nominated Deputy / Assistant Commissioner of Customs a written statement of defence and also to specify in the said statement whether the Customs Broker desires a personal hearing by the said Deputy / Assistant Commissioner of Customs. Thereafter, the Commissioner of Customs may direct the Deputy / Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs Broker. At the conclusion of the inquiry, the Deputy / Assistant Commissioner of Customs shall submit the enquiry report within 90 days from the date of issue of the notice. 7.4 The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a copy of the enquiry report requires him to submit any representation within 30 days. After considering the enquiry report and the representation, if any, the Principal Commissioner or Commissioner of Customs shall pass orders either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty within 90 days from the date of submission of the enquiry report. Order for revoking the license shall not be passed unless an opportunity is given to the Customs Broker to be heard in person by the Principal Commissioner or Commissioner of Customs. An appeal against the order would lie to the Customs, Central Excise and Service Tax Appellate Tribunal. 7.5 Imposition of penalty or any action taken under the CBLR 2018 is without prejudice to the action that may be taken against the Customs Broker or his employee under the provisions of the Customs Act, 1962 or any other law for the time being in force. [Refer Notification No. 41/2018-Cus(N.T.), dated 14-05-2018]