TaxTMI 
TaxTMI 
TaxTMI 
2014 (7) TMI 729
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.... 2. According to the petitioner, the petitioner firm has been issued the customs broker licence by the respondent and based on such licence, the petitioner firm is authorised to function as a customs broker for handling and processing import and export documents filed by various importers. While so, during the course of such business activity, on behalf of the petitioner firm, certain bills were filed in the name of M/s. Surana Corporation Limited, as importers of clearance of imported jewellery from Thailand. Such clearance were investigated by the Directorate of Revenue Intelligence and it was alleged that there were duty evasion. In this context, the statement of the importers as well as the petitioner firm were recorded. It was alleged....
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....for invoking Regulation 19 of the Customs Act, the respondent ought to have satisfied three important ingredients i.e., (i) this is an appropriate case for invoking the Regulation (ii) that immediate action is required and any action taken belatedly after occurrence of the event/transaction is not covered and (iii) there should be an inquiry pending against the customs agent or is contemplated. In the absence of the above said three essential ingredients, the respondent is not justified in invoking Regulation 19 of the Customs Act. It is further contended that there is no indication in the impugned order as to how this is an appropriate case for overlooking the normal process stipulated under Regulation 20 and why action is being taken unde....
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....much as the Judicial Member of the Tribuanl retired from service, the petitioner has filed the present writ petition. 4. On the contrary, the learned standing counsel for the respondent argued that when the petitioner has indulged in helping the importers to evade customs duty, then the respondent is well within his power to suspend the licence issued to the petiitoner. In fact, the petitioner was given ample opportunity before suspending the licence issued to them and therefore it cannot be said that the impugned order is in violation of the principles of natural justice. It is further contended that when the petitioner has chosen to file an appeal and it is pending before the appellate authority, invoking the jurisdiction of this Court u....
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....espondent shall, within 15 days of such suspension, ought to have given an opportunity of hearing to the customs broker and may thereafter pass such order for revoking the licence or continuing the suspension but it was not followed in this case. According to the counsel for petitioner, the impugned order ordering to continue the suspension has been passed without affording an opportunity of hearing. It is also stated that there is no loss caused to the department on account of the alleged act of the petitioner, while so, the impugned order is unnecessary. 7. It is seen from the records that for the show cause notice dated 23.10.2013, a reply dated 18.11.2013 was given by the petitioner and sought for personal hearing. In the reply, it was....
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....ara Nos. 5 and 6 of the decision rendered in the case of (Schankar Clearing and Forwarding vs. C.C. (Import & General) reported in 2012 (283) E.L.T. 349 (Delhi) it was held as under:- "Regulation 20 empowers the Commissioner of Customs to revoke or suspend the licence of CHA, in certain eventualities including in the case of misconduct. Regulation 20 (2) is an overriding provision conferring emergency powers upon the commissioner to without any previous show cause notice or any previous hearing wherever immediate action is warranted, direct suspension of licence pending an inquiry. Regulation 22 spells out the procedure for suspension or regulation of licence. It is in effect the procedure to be adopted for the purpose of holdi....
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....ussion, tihs Court is of the opinion that the suspension order impugned in this case dated 12.10.2011 as confirmed on 24.01.2012 cannot be sustained; it is clearly contrary to CHALR 2004. It is therefore, set aside. The authorities are however, at liberty to proceed with the inquiry and pass any order in accordance with law after granting opportunity of the appellant and following the procedure prescribed in the rules. All contentions are left open. The appeal is allowed in the above terms." 11. A cumulative reading of the aforesaid decisions with the facts of this case would indicate that the alleged incident took place during the year 2011 for which action has been proposed during 2013. The respondent has issued a show cause notice on 23....