Revocation of AEO Status - CBEC's Customs Manual 2023 - Customs

18. Revocation of AEO Status: 18.1 In following circumstances, the Certificate of AEO Status will be revoked: (i) Where the Certificate of AEO Status is already suspended and the AEO holder fails to take the remedial measure within 60 days to have the suspension withdrawn; or (ii) Where there is a reasonable belief that an act has been perpetrated that is liable to lead to prosecution and /or is linked to an arrest of person under Customs Act, 1962 as mentioned in Para 3.2.2 of the said circular as amended; or (iii) A show cause notice has been issued to them involving fraud, forgery, outright smuggling, clandestine removal of excisable goods or cases where Service Tax has been collected from customers but not deposited to the Government as mentioned in Para 3.2.1 of the said circular as amended; or (iv) Where the AEO status holder requests the authorization be revoked. 18.2 Prior to any decision to revoke authorization, the applicant will be notified. Revocation is applied from the day following the authorization holder being notified. 18.3 In case the AEO status is revoked, the AEO-T1 and AEO-T2 status holder will not be entitled to reapply for the AEO certificate for a period of one year from the date of revocation. 18.4 In case the AEO status is revoked, the AEO-T3 and AEO-LO status holder will not be entitled to reapply for the AEO certificate for a period of three years from the date of revocation.