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Customs - Highlights / Catch Notes

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Revocation of Customs Broker license suspension does not ...


Customs authorities can continue inquiry & impose penalty despite revoking broker's license suspension. Temporary order revocation /= inquiry closure.

August 6, 2024

Case Laws     Customs     HC

Revocation of Customs Broker license suspension does not preclude authorities from proceeding with inquiry and imposing penalty under Regulation 17. Suspension order is temporary, subject to revocation or continuation based on circumstances under Regulation 16(2). Mere revocation of suspension does not prohibit conclusion of inquiry for penalty imposition under Regulation 17. High Court upholds CESTAT's view, dismissing appeal.

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