TaxTMI 
TaxTMI 
2016 (4) TMI 180
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Radhakrishnan, learned counsel appearing for the appellant and Mr.T.Chandrasekaran, learned counsel appearing for the respondent. 3. The appellant is a Licensed Customs Broker bearing Licence No. 102, issued by the Cochin Customs Commissionerate in terms of Regulation 9(1) of Customs House Agents Licensing Regulations, 2004. The said licence was extended to Chennai Commissionerate under Regulation 9(2) of the Regulations. 4. In July 2013, an offence report was received, alleging that a company by name M/s. Antonie and Becouerel Organic Chemical Company had filed 33 Bills of Entry. Out of them, 3 were filed by the appellant. 5. Investigation revealed that the Importer had cleared raw-materials, which are used to manufacture drugs a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant guilty of violations. 10. In the meantime, the appellant challenged the prohibition order issued by the Commissionerate of Chennai, before the Customs, Excise and Service Tax Appellate Tribunal. By the time the said appeal in Appeal No.C/ 40192/2014 came up for hearing before the CESTAT, the Cochin Commissionerate had already passed a Final Order dated 7.4.2014. Therefore, the CESTAT allowed appeal on 15.10.2014, remitted the matter back to the Adjudicating Authority for passing necessary order after considering the order of Commissioner of Customs, Cochin. 11. Pursuant to the said order, the Chennai Commissionerate passed a fresh Order in Original dated 29.5.2015, directing the continuation of the prohibition, without any t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to carry on business as a Customs Broker, relating to the entry or departure of a conveyance or the import or export of goods at any Customs Station, unless such person holds a licence granted under these Regulations. The procedure for grant of licence, is stipulated in Regulations 4 to 7. Under Regulation 7(1), the Commissioner of Customs is empowered to grant a licence in Form B to a person, who had passed the oral examination within two months of declaration of results. Under Regulation 7(2), a person, who is granted a licence under Sub-Regulation (1), shall be eligible to work as a Customs Broker in all Customs Stations subject to intimation in Form C to the Commissioner of Customs of the Customs Station where he intends to transact bu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- (1) Notwithstanding anything contained in regulation 18, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. (2) Where a licence is suspended under sub-regulation (1), the Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be, within fifteen days from the date of hearing granted to the Customs Broker: Prohibition - Notwithstanding anything contained in these regulations, the Commi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oker has failed to satisfy his obligations as laid down in Regulation 11 in relation to his work in that section or sections. 23. If we have a look at Regulation 11, it can be seen that the same lays down at least about 15 obligations, as statutorily imposed upon a Customs Broker. Whenever there is a violation of any of these obligations, it is open to the Commissioner of Customs to invoke the power under Regulation 23, irrespective of whether an inquiry is contemplated or pending and irrespective of what happens to the licence under Regulation 20. 24. Keeping the statutory scheme in mind, if we look at the decision of the Kerala High Court, it can be seen that the learned Judge of the Kerala High Court, with great respect, understood....