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TMI Blog2012 (8) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the Commissioner issued the suspension order on 10.10.2011. The net result is that where immediate suspension is called for, the Commissioner has to take swift action and cannot wait and if he does so suspension can be made only after the full inquiry is held as provided by Regulation 22. In this case the final report of the inquiry was made on 07.05.2012 and the appellant was issued with a show-cause notice on 05.06.2012 - the suspension order impugned in this case cannot be sustained and the authorities are, however, at liberty to proceed with the inquiry and pass any order in accordance with law - in favour of assessee by way of remand. - CUSAA No. 21/2012 - - - Dated:- 30-7-2012 - S Ravindra Bhat And R V Easwar, JJ. For Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies upon Regulation 20, 20(2) and 20(1) of CHALR and submits that a facial reading of these clearly demonstrates that the order of suspension could not have been sustained on any ground whatsoever. It is emphasised that the time limit for emergent action spelt out in Regulation 20(2) is 15 days from the date of receipt of report which had long lapsed and even the time limit of 90 days prescribed in Regulation 20 (2) had passed when the suspension, without any show-cause or hearing, was ordered on 10.10.2011. 3. Learned counsel for the respondent submitted that the Appellant cannot claim to be aggrieved since no final order has been issued. It is urged that the legality of the suspension order can be alleged in the proceedings that are pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether within the jurisdiction of the said Commissioner of Customs or any where else which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station. (2) Notwithstanding anything contained in sub-regulation (1), the Commissioner of Customs may, in appropriate cases where immediate action is necessary, [within fifteen days from the date of receipt of a report from investigating authority, suspend the licence] of a Customs House Agent where an enquiry against such agent is pending or contemplated. xxxx xxxx xxxx REGULATION 21. Prohibition. - Notwithstanding anything contained in regulation 22, the Commissioner of Customs may prohibit any Customs House Agent from working in one or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain eventualities including in the case of misconduct. Regulation 20 (2) is an overriding provision conferring emergency powers upon the Commissioner to - without any previous show-cause or any previous hearing - wherever immediate action is warranted, direct suspension of license pending an inquiry. Regulation 22 spells out the procedure for suspension or regulation of license. It is in effect the procedure to be adopted for the purpose of holding an inquiry. However, proviso to Regulation 22(1) reserves the right of the Commissioner of Customs to order immediate suspension of the CHA license. A close reading of these provisions would disclose that the power to direct immediate action is confined to taking it within 15 days from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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