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TMI Blog2009 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No. 2, suspending the Customs House Agent's Licence issued to the petitioner No. 1, in exercise of power conferred by Regulation 20(2) of the Customs House Agent's Licensing Regulations, 2004, hereinafter referred to as the 2004 Regulations. 2. The petitioners carry on business inter alia as Customs House Agents. On or about 18th September, 1998 the Commissioner of Customs (Administration) issued a Customs House Agent's Licence to the petitioner under Regulation 8 of the Customs House Agent's Licensing Regulation, 1984, hereinafter referred to as the 1984 Regulations. The said licence was valid for a period of five years. 3. The said licence has from time to time been renewed. In the meanwhile, the 1984 Regulations have been superseded by the 2004 Regulations, which came into force with effect from 23rd February, 2004. 4. According to the petitioners, the petitioners in ordinary course of business handled the export consignments of one M/s. Jai Bishnu Niketan Pvt. Ltd., a private limited company having its registered office at 132/1 Mahatma Gandhi Road, Kolkata - 700007. 5. It is alleged that on the basis of export documents, that is, invoice, packing list and other d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Letter of Credit becomes an illicit way of receiving export proceeds. Investigation reveals that the exporters in connivance with the representatives of CHA are preparing duplicate set of export documents, one for submission before Indian Customs and another for the Bangladesh Customs. The value as well as quantity of the goods to be exported is manipulated in the Invoices and Packing List for the purpose of misleading Indian Customs authority. The signatures and rubber stamps of Indian Customs officers are replicated and used to give an authentic look to the export documents. Enquiry caused with bank reveals that the remittances which are being claimed to be export proceeds are in fact coming from entities other than the foreign buyers/consignees and from destinations other than the importing country and are found to be in no way related to the exports made to Bangladesh under DA. Against one such exporter, remittances against DA has not been made so far as confirmed by negotiating bank who also failed to correlate the export proceeds, wherever received, with individual export consignments. From the above, it appears that the CHA M/s. Ocean Shipping & Clearing Agency in conni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit, within such time as may be specified in the notice, not being less than forty-five days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the requisites of Regulation 22 were to be complied with for exercise of power vested under Regulation 20(2). 16. In Goodhope Clearing and Forwarding Pvt. Ltd. (supra) the Court set aside an order of suspension on the ground of non-compliance with the requisites of Regulation 22. In M/s. Hindustan Shipping Agency & Anr. (supra) the Court held as follows : "Regulation 20(1) deals with 'revocation' of licence and sub-regulation (a) (b) and (c) of the Regulations deal with the grounds on which a licence can be revoked. Regulation 20(2) confers power on the Commissioner of Customs to 'suspend' the licence of a Customs House Agent where immediate action is necessary. Interestingly power of suspension of licence "where immediate action is necessary", is under Regulation 20 which, as title indicates, deals with 'Suspension or revocation of licence". Though it starts with a non-obstante clause and is an independent provision, Regulation 20(2) does not lay down the procedure to be followed by the authority following immediate suspension. Therefore, as no procedure has been enumerated following immediate suspension, answer, if any, has to be found from the Regulations itself. Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a learned Single Judge of this Court affirmed the power of the Commissioner of Customs to issue an order of suspension under Regulation 21(2) of the 1984 Regulations to suspend the licence of a Customs House Agent by way of immediate action. 20. Regulation 21 of the 1984 Regulations, which is extracted hereinbelow for Convenience, is almost identical to Regulation 20 of the 2004 Regulations : "Regulation 21. Suspension or revocation of licence. - (1) The Commissioner of Customs may, subject to the provisions of regulation 22, revoke the licence of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely : (d) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (e) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere else; (f) any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or anywhere else which in the opinion of the Commissioner renders ..... 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