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TMI Blog2020 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... interdicted. Any deviation from the procedures for suspension, revocation or penalising has to be approached with due responsibility and, owing to the unsupervised exercise of power, will have to be at the cost of the detriment being overruled. In no uncertain terms, that statutory actions against customs broker, the hyphen that connects the importer/exporter with the customs authorities and, thereby, administratively accountable to the licensing authority, are to be interfered with only for colourable decisions, adjudged against prescriptions in the Regulations and proportionate deprivation by such authority. The temptation to take a stick to an underling for any real, or perceived, misdemeanour is as old as the master-servant institution and which the wheels of justice must, unhesitatingly, obliterate. For lapses in import and export in which breach of the obligations prescribed in Customs Broker Licensing Regulations, 2018, the licensing authority is empowered, under regulation no. 14 of Customs Broker Licensing Regulations, 2018, to revoke the license and/or to impose appropriate penalties, subject to compliance with procedure laid down in regulation no. 17 of Customs Bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the rival submissions, it would be appropriate for us to take note of Regulation 16. Suspension of license. (1) Notwithstanding anything contained in regulation 14, the Principal Commissioner or Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspended the license of Customs Broker where an enquiry against such Customs Broker is pending or contemplated: Provided that where the Principal Commissioner or Commissioner of Customs made team fit for reasons to be recorded in writing, he may suspend the license for a specified number of Customs Stations. (2) Where license is suspended under sub- regulation (1), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, shall, within fifteen days from the date of such suspension, given opportunity of hearing to the Customs Broker license is suspended and may pass such order as he deems fit either walking the suspension or continuing, as the case may be, within fifteen days from the date of hearing granted to the Customs Broker: Provided that in case the Principal Commissioner of Customs or Commissioner of Customs, as the case may be passes an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulations, that regulation no. 16, like a tributary, flows into regulation no. 17 and both being challengable in appeal, we are required to forbear from binding the licensing authority under the latter while deciding the challenge to the former. This is of particular importance as non-resort to suspension, its non-continuance, or quashing of suspension does not stand in the way of proceedings for revocation of the license. Hence, even if the alleged misdemeanours leading to the suspension are sought to be disputed, we must, with deliberate intent, steer clear of rendering a finding thereto; those are to be established at the enquiry stage and for consideration by the licensing authority. 6. The filing of the said bill of entry by the appellant herein on behalf of M/s Lush Exim Pvt Ltd and that show cause notice proposing confiscation of the imported goods and imposition of various penalties on several persons, including the partner in the appellant-firm, has been issued on 8th July 2019 is common ground. It is on record that the initial order of suspension was issued within twenty days of the issue of this show cause notice and that the impugned order was the culmination of inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in SA Dalal Co v. Commissioner of Customs (General), Mumbai [2007 (219) ELT 708 (Tri-Mumbai)]. In addition, reliance is placed on the decision of Hon ble High Court of Bombay in Commissioner of Customs v. National Shipping Agency [2008 (226) ELT 46 (Bom)] holding that 2. The power of suspension is pursuant to the powers conferred under Regulation 20 (2) of the CHALR, 2004. As we have noted in the earlier judgements, this is an emergent power to be used in those cases where it is required that the CHA license be immediately suspended. The very fact that alleged violation is of the year 2005, as the import had taken place in September, 2005 and the order suspension was issued on 30-10-2006 itself would indicate that there is no emergency which required that the license be suspended. 9. Our attention was also drawn to the decisions of the Tribunal in Venus Shipping Agencies v. Commissioner of Customs, Chennai [2009 (237) ELT 549 (Tri-Chennai)] and in Setwin Shipping Agency v. Commissioner of Customs (General), Mumbai [2010 (250) ELT 141 (Tri-Mumbai)] on similar lines. 10. On his part, Learned Authorised Representative argued that the suspensi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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