TaxTMI 
TaxTMI 
2009 (8) TMI 673
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....ds a Customs House Agents' license, issued under the Customs House Agents Licensing Regulations, 2004, which is valid till 2016. According to the petitioner, the petitioner has had an unblemished record as a Customs House Agent. 4. In or about April 2009, the petitioner cleared an export consignment purportedly on behalf of one M/s. Swift Freight (I) Pvt. Ltd. The consignment was apparently covered by a Shipping Bill No.5543848. 5.The container appears to have reached Haldia Port on April 22, 2009. While the goods were awaiting loading on the vessel, Officers of Directorate of Revenue Intelligence caused a search and found 6085 Kgs of Red Sanders instead of Hot Dipped Galvanised Tension Bars. The goods were seized. 6. The petitioner's representative one Mr. Indranil Roy was examined under Section 108 of the Customs Act, 1962. Various Directors of the petitioner No.1 were also summoned to the Office of the Directorate of Revenue Intelligence and their statements obtained in June, 2009. 7. According to the petitioner, the petitioner acted bonafide. Whether or not the petitioner acted bonafide, is not for this Court to decide in proceedings under Article 226 of ....
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....n in the Shipping Bill was correct. It thus appears that the CHA has violated the provisions of Regulation 13(a) and 13(d) of the CHALR'2004." 9. Mr. Sudhir Meheta, learned Advocate appearing on behalf of the petitioner, submitted that the power to suspend a Customs House Licence could only be exercised upon compliance with the provisions of Regulation 22 for revocation of a licence. 10. For the sake of convenience Regulations 20, 21 and 22 of the Customs House Agents Licensing Regulations, 2004 are extracted herein below: "Regulation 20. Suspension or revocation of licence. - (1) The Commissioner may, subject to the provisions of regulation 22, revoke the licence of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely:- (a) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (b) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere el....
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....t, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled 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 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) All the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall be prepare a report of the inquiry recording his findings. (6) The commissioner of Customs shall finish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than sixty days, any representation that he may wish to make against the findings of the Deputy Commissioner or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Cust....
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....ng licence under Regulation 20", provides the answer. Regulation 22(1) provides the procedure for suspending the licence of an agent. Hence, as Regulation 20(2) does not lay down the follow up procedure, the procedure under Regulation 22 is to be followed. Regulation 22 postulates "The Commissioner of Customs shall issue a notice in writing to the Customs Agent stating the grounds on which it is proposed to suspend".. "the licence and requiring the said Customs House Agent to submit, within such time as may be specified in the notice, not less than forty five days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him a written statement of defence and also to specify in the said statement whether the Customs House Agent desires to be heard in person.." Thus, as seen, the agent is not only by notice should be informed of the grounds of suspension but at the same time he should be granted opportunity to submit a written statement of defence "within such time as may be specified in the notice" The words "and requiring the said Customs House Agent to submit" "a written statement of defence" is a pointer to that effect. The language of Regulation 2....