2015 (11) TMI 199

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....Senior Panel Counsel for the petitioner and Mr.P.Saravanan, learned counsel for the second respondent. 3. The respondent is operating with CHA licence issued under the provisions of the Customs House Agents Licence Regulations 2004 framed under section 146 of the Customs Act, 1962. On the ground that an offence report in terms of section 13 of the Regulations dated 16.10.2012 was received on 18.10.2012, the Commissioner of Customs passed an order on 30.10.2012 suspending the CHA licence of the respondent with immediate effect. For the purpose of granting opportunity of personal hearing, the Commissioner fixed the date as 8.11.2012. It was, later, adjourned to 11.12.2012. 4. By a further order dated 26.12.2012 passed under Regulation 20(3)....

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....usly questioned by both parties), the Revenue has come up with this appeal as against the order of the CESTAT. 8. From the facts narrated above, it will be clear that in this appeal, we are concerned only with the validity of the order of suspension. The order of suspension is challenged on two grounds viz., (a) that no show cause notice was issued within the period of limitation prescribed under the Regulations and (b) even the appointment of the enquiry officer was beyond the period of limitation. 9. A Division Bench of this court has held in COMMISSIONER OF CUSTOMS (SEA PORT IMPORT), CHENNAI v. CESTAT, CHENNAI (2014(310) ELT 673) that the compliance of the procedure under Regulation 20 would not, automatically, tantamount to the compli....

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.... Regulation 22, a notice should be issued within 90 days from the date of receipt of offence report, indicating the grounds on which it was proposed to suspend or revoke the licence. 12. The Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22. The power to order suspension under Regulation 20 is in cases where further proceedings are sought to be initiated. The suspension contemplated under Regulation 22 is by way of penalty after the enquiry. The distinction between two Regulations is that one is a suspension pending enquiry and the other is a suspension by way of penalty. 13. We cannot read a show cause notice into an order of suspension passed under R....