Customs broker licence suspension cannot continue beyond the inquiry period; prolonged suspension was set aside.

A customs broker licence suspension cannot be continued indefinitely when inquiry proceedings under the Customs Broker Licence Regulations, 2013 remain unfinished beyond the prescribed overall period of 9 months. The Tribunal noted that the licence had stayed under suspension for nearly one year without completion of the inquiry, and applied its consistent view that such prolonged suspension is not permissible. The suspension order was set aside, while the Revenue was left free to continue the inquiry under the Regulations.

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Issues: Whether the suspension of the customs broker licence could continue when the inquiry proceedings had not been concluded within the prescribed overall period.

Analysis: The licence had remained under suspension for nearly one year, while the inquiry under the Customs Broker Licence Regulations, 2013 had still not been completed. The Tribunal followed its consistent view that suspension of a customs broker licence cannot be continued indefinitely where the inquiry is not concluded within the overall period of 9 months.

Conclusion: The continuation of suspension was not permissible and the suspension order was set aside. The appeal was allowed, while the Revenue was left free to proceed with the inquiry under the Customs Broker Licence Regulations, 2013.

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