9911796707
TMI Blog2024 (3) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs license. Without passing any remarks on the merits of the case of revocation of license or imposition of penalty and giving full liberty to the Commissioner to proceed in the matter as per the regulations, order of the suspension of the Customs Broker license cannot be sustained. Thus , the appeal is allowed. - HON BLE MR. P. K. CHOUDHARY, MEMBER ( JUDICIAL ) And HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Harendra Kumar Pandey , Advocate for the Appellant Shri Manish Raj , Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The present appeal has been filed by the Appellant assailing the Order-in-Original No.02/TECH/2023 dated 21.12.2023 passed by the Commissioner of Customs (Preventive), Uttar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs or Commissioner of Customs, as the case may be, shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose license is suspended and may pass such order as he deems fit either revoking the suspension or continuing it 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 order for continuing the suspension, further procedure thereafter shall be as provided in regulation 17. 4. The procedure for revocation of the license for imposing penalty under Regulation 17 is as follows:- (1) The Principal Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled 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 Customs declines permission to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Principal Commissioner or Commissioner of Customs shall furnish to the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by them. 6. Learned Advocate further submits that no show cause notice has been issued proposing either revocation of the license or imposition of the penalty upon them by the Commissioner and therefore, no proceedings were pending. He further submits that no enquiry officer has also been appointed. 7. Heard both sides and perused the appeal records. 8. We find that the continuous suspension of the license of the Customs Broker without either conducting an inquiry or issuing a notice for revocation of the license or imposition of penalty is bad in law and needs to be set aside. We, therefore , find that the Appellant has made out a case for seeking the revocation of the suspension of the Customs license. Without passing any remarks on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
