9911796707
TMI Blog2023 (3) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... cause a suspicion has arisen in a particular case it is not a sufficient ground to suspend the licence of the customs broker who handled such imports/exports. Only after necessary enquiry, and investigation if a prima facie case is found against the customs broker can its licence be suspended. In this case, the Commissioner, Air Cargo, New Delhi completed the investigation and issued a SCN on 14.09.2022 and it was received by the Commissioner, Jodhpur giving him sufficient grounds to examine if suspension of the licence was warranted. The licence was suspended soon after by order dated 14.10.2022. The post decisional hearing was given and the suspension was confirmed by the impugned order dated 07.11.2022 - there are no delay at all on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Arun Goyal, Advocate for the appellant. Shri Nagendra Yadav, authorized representative for the Department ORDER M/s Global Forwarders Inc. [appellant], New Delhi filed this appeal on 01 December, 2022 to assail the order-in-original [impugned order] dated 07.11.2022 passed by the Commissioner of Customs (Preventive), Jodhpur, Headquarters at Jaipur, which was received by the appellant on the same date by e-mail. The Commissioner had, by the impugned order, confirmed the suspension of the customs broker licence of the appellant under Customs Broker Licensing Regulation, 2018. 2. The appellant is licenced as Customs Broker by the Commissioner of Customs (Preventive), Jodhpur and was entitled to operate throughout the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No immediate cause has been cited/made out and the licence was suspended after more than 15 months. No urgency for such preventive measures is mentioned in the entire order. No case made out that any inaction immediately shall jeopardize the customs duties and security of cargo. The act of suspension is preventive and not punitive. (ii) The appellant was allowed to conduct business and function at all places, including the place of alleged cause of action for this intermittent 15 months, wherein the appellant had filed more than 1000 clearances documents. Nothing adverse has been pointed out thereafter. (iii) Even the Commissioner of Customs, New Delhi where the alleged offence had taken place did not feel it appropriate to take any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding correct valuation is not in domain of the CB, is now a settled proposition of law as well as also that the CB is not supposed to verify KYC documents by visiting the premises of the client. None of the KYC documents were found forged. The exporter was found registered with GST and also confirmed by GST authorities. The export was under Free Shipping Bill and as such no revenue loss or any benefit could accrue to the exporter in inflating the value . 4. Learned authorized representative for the Revenue vehemently supports the impugned order. It is his submission that there was no delay whatsoever in issuing the order of suspension because while there was some suspicion and an enquiry had begun on 26.06.2021, after the investigations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roughout the country. In our considered view, simply because a suspicion has arisen in a particular case it is not a sufficient ground to suspend the licence of the customs broker who handled such imports/exports. Only after necessary enquiry, and investigation if a prima facie case is found against the customs broker can its licence be suspended. In this case, the Commissioner, Air Cargo, New Delhi completed the investigation and issued a SCN on 14.09.2022 and it was received by the Commissioner, Jodhpur giving him sufficient grounds to examine if suspension of the licence was warranted. The licence was suspended soon after by order dated 14.10.2022. The post decisional hearing was given and the suspension was confirmed by the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 ; (v) Statement of the Customs Broker recorded by the Investigating Officer was non-inculpatory and, therefore, no action could have been taken. 10. We do not find that the appellant confined his submission to the immediate need to suspend the licence. It is in this context that Commissioner examined the above submissions of the appellant and gave his findings. When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. Therefore, we find no force in the submission of the learned counsel for the appellant that the Commissioner has pre-decided the issues. We do find that the Commissioner came to the conclusion that immediate action was necessary while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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