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TMI Blog2022 (2) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... due notice for revocation of licence if any, as contemplated under Regulation 20 of CBLR, 2013, has been issued even after the lapse of the prescribed period of 90 days. It is also found that as submitted by the learned Counsel for the appellants, the said period is also over by a wide margin and as such no proceedings can be initiated against the customs broker, at this juncture, on the offence report given by Port authorities way back, under the said Regulation 20. Therefore, it is also found that the present appeal filed by the department is not maintainable either on the facts or on the law and is liable to be dismissed. The appeal filed by the Revenue is dismissed. - C/40609/2016-DB - FINAL ORDER No. 40028/2022 - Dated:- 1-2-2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details of violations to the Commissioner of Customs at the customs station from where the CHA licence was issued for such CHA, so that necessary action for suspension or revocation of CHA licence, could be initiated by him. This would avoid duplication and ensure uniformity in adjudication of a case against a CHA in suspension or revocation proceedings by the customs field formations. However, the Commissioner of Customs, who had authorised a CHA to operate on C‟ form intimation at a customs station, may take action in deserving cases under regulation 21 of CHALR, 2004 for prohibiting the working of such defaulting CHA in any section of the Custom House/Customs Station. In the instant case, the authority who has issued the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inquire into the grounds which are not admitted by the Customs Broker. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, 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 Broker, for the purpose of ascertaining the correct position. (4) The Customs Broker 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs. He submits that in the instant case, neither a notice has been issued to the Customs Broker even 90 days of the receipt of the offence report nor an enquiry was initiated/conducted in this regard. It has been more than six years and till date no such notice has been given. 2.3 He further submits that in view of the above, the order issuing prohibition is invalid and is liable to be set aside. He relies upon the following case laws:- 1. Commissioner of Customs, Chennai Vs. CESTAT, Chennai 2014 (310) ELT 673 (Mad.) 2. Santon Shipping Services Vs. The Commissioner of Customs MANU/TN/3305/2017. 3. Learned AR for the Revenue reiterated the grounds of appeal and submits that the enquiry and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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