2015 (11) TMI 888

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....igning of customs documents relating to import of a Pajero Car, their license was suspended for one month with effect from 1.7.2013 along with forfeiture of the security furnished by the said CHA. On completion of the suspension period of one month, the appellant approached the Revenue for renewal of his CHA license on furnishing a fresh security of Rs. 75,000/-. In the meanwhile, the old CHA Licensing Regulations, 2004 were superseded by the new Customs Brokers Licensing Regulations 2013 (hereinafter referred to CBLR, 2013). In terms of the new provisions of CBLR 2013, the security required to be deposited for a customs broker license was to the tune of Rs. 5 lakhs which was to be provided either by a Bank Guarantee or postal security or b....

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....ctions and continued to submit that it is the old security amount which would be applicable, his license was further suspended on 26.11.2013 in terms of Regulations 19(1) of the CBLR 2013. After post decisional hearing, the Commissioner vide his Order-in-Original No.30/2013 dated 20.12.2013 ordered for continued suspension, pending completion of the procedure under the new Regulations. 2.1 Subsequently an inquiry officer was appointed in terms of Regulation 20(1) of CBLR 2013, who submitted his report on 8.3.2014 holding that as the appellant has not complied with the directions of the Commissioner to submit new security to the extent of Rs. 5 lakh and inasmuch as the said non-action on the part of the broker was intentional, there is vi....

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.... point of security amount. Whereas the appellant was insisting that since his license was issued in terms of the old Regulations requiring security of Rs. 75,000/-, the Revenue was of the view that as the same is being renewed after completion of the suspension period, the appellant is required to give security of Rs. 5 lakhs in terms of new CBLR. Lot of correspondences was exchanged between the appellant and the department ultimately leading to passing of an order by the Commissioner vide which license suspension was ordered and continued. The said suspension order was challenged by the appellant before the Tribunal, which did not agree with his view point and held that security of Rs. 5 lakhs has to be given by the appellant. In complianc....