2014 (11) TMI 992

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....s a prohibited goods was attempted to be exported to United Arab Emirates in the guise of High Alumina Refractories Fire Bricks. The said order further contains the violation of various regulations of Customs Brokers Licensing Regulation, 2013 and for such reason the authority arrived at the opinion that the licence of the petitioner should be suspended with immediate effect. 2. Mr. Kishore Dutta, learned senior counsel for the petitioner vehemently submits that sub-regulation (1) of Regulation 19 of the said regulation provides a recording of the reasonable satisfaction where immediate action is necessary and not providing the reason shall entail the order of suspension liable to be quashed and set aside. He further submits that susp....

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....Customs shall either revoke the suspension or allowed it to continue. The proviso inserted to sub-regulation (2) cast an obligation on the Commissioner of Customs to take recourse to the procedure under Regulation 20, in the event, the order of suspension is allowed to continue. Regulation 20 postulates the procedure for revoking the licence or imposing the penalty whereas the Regulation 18 contains the grounds on which the licence can be revoked or the penalty can be imposed. 6. The suspension and revocation are different and distinct things. The Commissioner of Customs is empowered to suspend the licence of the Customs Broker where he is of the opinion that an immediate action is necessary and the enquiry is contemplated or pending.....

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....Regulations, 2004. Regulation 20 of the said regulations imbibes within itself the incident of suspension and revocation of licence. Regulation 22 provides the procedure to be adopted before the order of suspension could be passed. Sub-regulation (2) of Regulation 20 bestowed power on the Commissioner of Customs to suspend the licence with immediate effect but it was held that since no further procedure is provided the invocation of the power under sub-regulation (2) subject to Regulation 22. The Coordinate Bench notices the broad title of Regulation 20 which deals with the suspension and revocation of licence and held : "Interestingly power of suspension of licence "where immediate action is necessary" is under Regulation 20 which, as tit....