9911796707
TMI Blog2018 (9) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings under Regulation 20 of CBLR as per the provisions therein - appeal allowed - decided in favor of appellant. - Appeal No. C/40738/2018 - Final Order No. 42235/2018 - Dated:- 10-8-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Dr. S. Krishnanandh, Advocate for the Appellant Ms. Usha Devi, DC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S. The appellant who is a holder of Customs Broker licence was permitted to operate in Chennai as well as in Coimbatore. A complaint was filed by M/s. Niti Traders, Mumbai regarding misuse of their IE Code by third parties in Chennai Customs without their consent or knowledge. Upon such complaint, show cause notice date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 90 days of receipt of the offence report. If the prohibition order is considered as an offence report, the show cause notice ought to have been issued within 90 days and proceedings under CBLR ought to have been initiated by the department. Without initiating such proceedings, the appellant is put to suffer the prohibition order issued under Regulation 23 by the department. He relied upon the decision of the Hon ble High Court of Delhi in the case of Kunal Travels (Cargo) Vs. CC, New Delhi 2017 (354) ELT 447 (Del.) to argue that when the authorization was given by M/s. Niti Traders, mens rea cannot be inferred to defraud by filing the Bill of Entry. The decision in the case of M/s. Concorde Zoom vide Final Order No. 41081/2018 dated 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention that after issuance of the prohibition order dated 14.12.2017 till date no show cause noticed has been issued under Regulation 20 so as to initiate proceedings for revocation of licence. Thus, the prohibition order has been continued for a long time without giving a specific period of prohibition. The appellant is thus prevented from functioning as a customs broker interminably which is equal to issuing a revocation of licence. These set of facts were discussed by the Tribunal in Final Order No. 41081/2018 dated 2.4.2018, wherein the Tribunal observed as under:- 6.2 At this point, it would be appropriate to reproduce Regulation 23 of CBLR 2013 as under:- 23. Prohibition Notwithstanding anything contained in these regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural Justice or for that matter, without following any of the procedures laid down elsewhere in the Customs Broker (CBLR) 7 Regulations. We are also constrained to note even though a personal hearing in this case was granted by the competent authority on 12.10.2017, it nonetheless took more than four months for the authority to issue order for continuation of the prohibition on 26.02.2018. If this is not unbridled abuse of an otherwise benign provision in the CBLR Regulation, then what is? 6. Following the said decision, we are of the view that the prohibition order issued without mentioning any specific period cannot sustain and requires to be set aside. However, we make it clear that the department is at liberty to initiate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
