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TMI Blog2021 (6) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... (d), 10(e) and 10(n) of CBLR, 2018, the Commissioner has observed that further continuation of the appellant Customs Broker in discharging services under the CBLR, 2018 will cause impediment to the interest of the Revenue pending full-fledged inquiry against him. Hence, he directed suspension of the license issued to the appellant pending further proceedings in the matter. The appellant could not bring any evidence to negate the prima facie findings of the Commissioner, therefore, there are no reason to interfere with the order of suspension dated 31.7.2020 and confirmation by the Commissioner in the present impugned order. Also, there is no arbitrary exercise of power in placing the license under suspension by the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 13.8.2020. In the said hearing, the appellant represented through their Advocate and requested for revocation of suspension with immediate effect. However, considering the facts and evidences on record, the learned Commissioner directed continuation of suspension pending inquiry under regulation 17 of CBLR, 2018. 3. The learned Advocate Shri Prashant Mishra appearing for the appellant submits that direction of suspension of their license was in excess of the power and jurisdiction vested with the adjudicating authority. It is his contention that the appellants have no role whatsoever in the alleged mis-declaration of the description and value of the goods. The declaration with regard to description, quantity and value was made in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime period prescribed in carrying out suspension of license and actions thereafter. He has submitted that show-cause notice has also already been issued on 29.9.2020 to initiate action against appellant under regulation 17 of CBLR, 2018. It is his contention that the appellant be directed to co-operate with the authorities to complete the proceedings under regulation 17 of CBLR, 2018. 5. Heard both sides and perused the records. 6. We find that on the basis of offences reported from the Commissioner of Customs (P), Jamnagar, initially Customs Broker License of the appellant was suspended on 31.7.2020, thereafter the post decisional hearing was extended to the appellant on 13.8.2020. On prima facie scrutiny of the evidences about alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T on the bogus export invoices which led to the loss of government revenue by their act of omission and commission. All the charges sustain for the time being and can form grounds for continuation of the order of suspension. 7. The appellant could not bring any evidence to negate the prima facie findings of the Commissioner, therefore, we do not see reason to interfere with the order of suspension dated 31.7.2020 and confirmation by the Commissioner in the present impugned order. Also, there is no arbitrary exercise of power in placing the license under suspension by the adjudicating authority not the timeline prescribed under the regulations has been violated. Besides, we have been informed that the revocation proceedings of license ..... X X X X Extracts X X X X X X X X Extracts X X X X
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