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TMI Blog2024 (12) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... e for contravention of regulations 10 (a), 10 (d), 10 (e) and 10 (n) of the 2018 Regulations. As noticed above, the show cause notice fails to differentiate between regulations 17 (1) and 17 (6) of the 2018 Regulations because it calls upon the appellant to submit a reply to the Inquiry Report which could have been submitted by the Inquiry Officer only after an inquiry was undertaken by him - What needs to be noted is that the Inquiry Officer directed the appellant to approach the Policy Section of the department to obtain those documents and the Policy Section of the department informed the appellant that the document that he was seeking have been referred in the show cause notice and the statements could be obtained by him from the Officers who recorded the statement. It is not possible to accept the contention advanced by the learned authorized representative appearing for the department that as all the documents have now been supplied to the learned consultant for the appellant, the Tribunal itself should examine these documents and pass an appropriate order. These documents and the statement were required to be supplied to the customs broker by the inquiry officer so as to ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi has observed as under which is reproduced below. xxxxx 8. Whereas the above CB has found to be contravening the provision of CBLR 2018 for the reasons narrated in preceding paras, therefore, in order to establish the contravention of various Regulations of CBLR 2018, an enquiry/ examination is essential. Therefore, in terms of the Regulation 17 of CBLR 2018 (read with Regulation 20 of erstwhile CBLR 2013), Shri Mahipal Singh, Dy. Commissioner, Airport General Commissionerate, New Delhi is being appointed as an Inquiry Officer in the above discussed case. M/s Lohia travel Cargo, the authorized customs broker is required to join the proceedings before the Inquiry officer and to submit his representation, if any, to the inquiry officer within Thirty days of the issuance of the show cause notice. The inquiring authority shall submit a report within three months of the issuance of this show cause notice to the Commissioner of Customs (Airport General), New Customs House, New Delhi. 9. Therefore, M/s Lohia Travel Cargo , (PAN No. AAAFL1193K), B-3, M.R. Complex, (Krishna Guest House) Near Radisson Hotel, Rangpuri, New Delhi 110 037, Authorized customs broker license No., R-27/92 vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal import of cigarettes and old and used photocopier machines by the appellant in the guise of aluminium scrap was being undertaken. The show cause notice then refers to the order dated 20.03.2021 confirming the suspension of the customs broker license of the appellant. The next paragraph 8 then mentions that the appellant, who is the customs broker license holder has been found to be contravening the provisions of the 2018 Regulations for the reason narrated in the previous paragraphs. The said paragraph further proceeds to mention that in order to establish the contravention of various regulations of the 2018 Regulations an inquiry/examination was essential. The said paragraph also mentions that an Inquiry Officer has been appointed and the appellant has been asked to submit his representation, if any, to the Officer within 30 days of the issuance of the show cause notice, where after the Inquiry Officer would submit a report within three months. The next paragraph 9 of the show cause notice calls upon the appellant, in terms of regulation 17 of the 2018 Regulations, to show cause to the Commissioner of Customs (Airport General), New Delhi within 30 days of the receipt of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 form the date of issue of a notice under sub-regulation (1). (6) The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The Principal Commissioner or Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the license of the Customs Broker within ninety days from the date of submission of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. The appellant requested that these documents may be supplied so that a reply could be filed to the show cause notice. 10. On record is also a letter dated 21.07.2021 sent by the appellant which was received on 22.07.2021. The said letter is reproduced below :- This letter is in reference to the above mentioned Inquiry arising out of the said SCN and personal hearing ( PH ) held today i.e. on 21.07.2021. 2. At the outset, we thank you for affording us an opportunity for PH granted to the Noticee vide letter supra on 21.07.2021 before your good self in the above referred subject matter. We have already submitted our Vakalatnama during PH. 3. During PH, we submitted that the impugned SCN has references to several documents as detailed below but, were not provided to the Noticee :- (i) Letter bearing F. No. VII/6/ICD/PPG/SIIB/04/Shree Sai/06/2021 dated 19.02.2021 issued by Assistant Commissioner, ICD PPG Commissionerate (Para 2 of the Impugned SCN), (ii) Statement of Shri Dinesh Kumar Sharma, G card holder (Para 3 of the Impugned SCN), (iii) Statement of Shri Karan Singh Lohia, dated 06.02.2021, F card holder (Para 4 of the Impugned SCN), (iv) The offence report as mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment, the same are quintessential for us to provide effective defense. It is pertinent to mentioned here that the SCN provided only limited aspects of the documents in the narrative form. Hence, we require the documents in total to understand the allegations and for filing appropriate defense. 5. We vide letter dated 21.07.2021 as referred above, requested your good office to provide us the documents mentioned supra at the earliest as they are essential for our submissions. 6. Hence, it is requested to provide the above said documents in the interest of justice and equity. 7. We also submit that, we wish to be heard again after submission of our written submissions after receipt of the said documents. Assuring you best of our cooperation always . 13. As would be seen from the reply sent by the Inquiry Officer, the appellant was advised to contact the Policy Section of the department for obtaining the documents sought for by the appellant. 14. On record is also a letter dated 09/11.08.2021 sent by the Assistant Commissioner, Customs (Policy) to the appellant stating therein that all the facts of the offense report are incorporated in the show cause notice and as regards the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned consultant pointed out that in the first instance, the show cause notice was vague and secondly the appellant was even denied the documents and statements on which reliance was placed in the show cause notice and the order, despite the appellant repeatedly asking for them. Learned consultant pointed out that in the absence of such documents and statements, the appellant was constrained to submit an interim submission since time for filing the same was expiring. 22. Shri Rakesh Kumar, learned authorized representative appearing for the department, however, supported the impugned order. Learned authorized representative pointed out that since the charges against the appellant are very serious in nature as he is said to have sublet the customs broker license, no leniency should be shown. Learned authorized representative pointed out that though there have been procedural lapses, but it cannot be urged that the principles of natural justice have been violated. Learned authorized representative also pointed out that offence report and the statements have now been supplied to the appellant and, therefore, this Tribunal may itself examine the same and decide the matter. 23. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer shirked from the duties entrusted upon him under the 2018 Regulations. A customs broker is not supposed to run from one department to the another to obtain the documents on the basis of which the show cause notice was issued and which documents also form the basis for revoking the customs broker license of the appellant. In any case, the documents were not supplied to the appellant. The 2018 Regulations, as noted above, clearly comprehend a fairy inquiry, but the present inquiry shows that principles of natural justice have been violated. 27. It is not possible to accept the contention advanced by the learned authorized representative appearing for the department that as all the documents have now been supplied to the learned consultant for the appellant, the Tribunal itself should examine these documents and pass an appropriate order. These documents and the statement were required to be supplied to the customs broker by the inquiry officer so as to enable him to submit a proper response to the show cause notice. This would also enable to the appellant to cross-examine the persons whose statements were recorded. 28. In any view of the matter, it is not for the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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