Suspension or downgrading of AEO Status - CBEC's Customs Manual 2023 - Customs

16. Suspension or downgrading of AEO Status: 16.1 The AEO Programme Manager may suspend the Certificate of AEO Status in the following cases: i. Where any non-compliance with the conditions or criteria for the Certificate of AEO Status has been detected; or ii. In the case of a Custodian or Custom Broker or Warehouse Operator, where the basic license as a Custodian or Custom Broker or Warehouse Operator, as the case may be, has been suspended by the competent authority. 16.2 In the case of an AEO importer or an AEO exporter, if any show cause notice has been issued alleging infringement of Customs/GST/erstwhile Central Excise or Service Tax law, other than those covered under para 3.2.1 of the said circular as amended, AEO Programme Manager may downgrade the status of an AEO-T3 to AEO-T2 or AEO-T1, or downgrade the status of an AEO-T2 to AEO-T1, or suspend the status of the AEO, as deemed appropriate. The decision shall be taken after due diligence and on careful evaluation of the material evidence and arguments against the AEO of the case. The AEO Programme Manager may consult the jurisdictional Commissionerate before arriving at the final decision in this regard. The decision to downgrade the AEO status shall be purely an administrative decision.