TaxTMI 
TaxTMI 
2016 (12) TMI 468
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....ai to operate in customs formations in Mumbai port. The Commissioner Customs, Mumbai investigated certain alleged irregularities committed by the appellant in Mumbai and through his order dated 22.03.2016, prohibited the appellant from carrying out the duty of customs broker in Mumbai ports in terms of Regulation 23 of Customs Brokers Licensing Regulations, 2013 (CBLR, 2013). Ld. Commissioner of Customs, Mumbai forwarded a copy of the above prohibition order to Commissioner of Customs, Delhi for taking necessary action under CBLR, 2013. After receipt of the above order on 26.04.2016, the Commissioner of Customs, Delhi issued an order dated 05.05.2016 suspending the appellant's licence under Regulation 19(1) of CBLR, 2013. This suspension wa....
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....statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Com....
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....l, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5). (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 or sub-regulation (7) of regulation 22, may prefer an appeal under Section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act." The time schedules prescribed under CBL Regulations, 2013 are as follows:- CBLR, 2013 Purpose Specified Time Period 20(....
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....14 (309) ELT 433 (Mad.)] has held as under:- "20. The time limit prescribed in Regulation 22(1) has to be understood in the context of the strict time schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent, in appropriate cases where immediate action is necessary. Regulation 22 (3) prescribes a time limit of 15 days. Regulation 22(1) prescribes a time limit within which action is to be initiated. It also prescribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued t....