2024 (1) TMI 191 - AT - Customs

Tribunal Overturns Suspension of Customs Broker License Due to Inconclusive Inquiry and Regulatory Non-Compliance.

The Tribunal set aside the impugned order dated 03.02.2021, which continued the suspension of the appellant's Customs Broker's license under Regulation ... Validity of continuation of suspension of the appellant’s licence - Regulation 17(1) of the CBLR, 2018 - HELD THAT:- The impugned order of continuation of suspension was dated 03.02.2021 whereas the inquiry report is dated 03.11.2021. The Inquiry Officer has categorically held that with the information made available from the Department as well as the appellant, he is unable to hold against the appellant. Moreover, Regulation 17(7) mandates the passing of such order as deemed fit, either revoking the suspension of the licence or revoking the licence of the Customs Broker, within ninety days from the date of submission of the report by the Deputy Commissioner under sub-regulation (5). Here, in the case on hand, there are no order on record as a compliance with Regulation 17(7) till date, even though the inquiry report is dated 03.11.2021 which is fatal to the issue. It is also noted that the Inquiry Officer himself was unable to draw conclusions against the appellant - there are no material or legal compliance made to punish the appellant by keeping the CBLR Licence under suspension. There are no merit in the impugned order and therefore, the same deserves to be set aside - appeal allowed. Issues involved: Appeal against the continuation of suspension of Customs Broker's license under Regulation 16(2) of the Customs Brokers Licensing Regulations (CBLR), 2018.Summary:Issue 1: Validity of the impugned order of continuation of suspensionThe appeal was filed challenging the Order dated 03.02.2021 which ordered the continuation of suspension of the appellant's license. The main issue before the Tribunal was whether this order was justified. The facts presented in the impugned order were not disputed, indicating the existence of an offence report and inquiry proceedings under Regulation 17 of the CBLR, 2018. A Show Cause Notice was issued, and an Inquiry Officer was appointed. However, the Inquiry Officer's report dated 03.11.2021 concluded that the charges against the appellant were inconclusive due to insufficient details.Issue 2: Compliance with Regulation 17(7) and legal validity of the suspensionThe impugned order of suspension was dated 03.02.2021, while the inquiry report was dated 03.11.2021. Regulation 17(7) required a decision to be made within ninety days from the submission of the report. The Tribunal noted the absence of any order complying with Regulation 17(7) to either revoke the suspension or the license. The Inquiry Officer's inability to draw conclusions against the appellant and the lack of legal compliance to justify the suspension were highlighted. Consequently, the Tribunal found no merit in the impugned order and set it aside, allowing the appeal.In conclusion, the Tribunal ruled in favor of the appellant, setting aside the impugned order of continuation of suspension of the Customs Broker's license.