TaxTMI 
TaxTMI 
2017 (1) TMI 68
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....11(a), 11(b), 11(d), 11(e), 11(m), 11(n) of CBLR, 2013. The main allegation on the appellant is that he has sublet his Customs Broker licence to one Shri N.K. Mishra for monetary benefits. The entire charge was made on the basis of confessional statement of Shri N.K. Mishra. As per the fact of the case the prohibition order was passed on 20.03.2014, however no enquiry proceeding have yet started. 2. Shri A.K. Prabhakar, learned Counsel for the appellant submits that offence report dated 07.03.2014 was forwarded by the ICD Mulund to the Commissioner of Customs, NCH, Mumbai-I. On that basis the Commissioner of Customs (General), NCH, Mumbai-I has prohibited the CHA from working in all the sections of the Mumbai Zone-I, II & III and gave a post decisional hearing to the Customs Broker vide Order No. 67/2013-14 dated 20.03.2014 and forwarded the case to Delhi Commissionerate for further action. He submits that more than two years have been passed since the appellant was prohibited from transacting his business in Mumbai Customs. He submits that even for completion of enquiry proceeding, total period stipulated is nine months, whereas even after passing of more than two years the enqui....
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....following judgments- (i) Premier Shipping Agencies Vs. Commissioner of Customs [2015 (315) ELT 27 (Del.)] (ii) Flyjac Logistics Pvt. Ltd. Vs. Commissioner of Central Excise, Customs & Service Tax, Bangalore-I [2014 (314) ELT 105 (Tri.-Bang.)] (iii) Milliard Logistics Pvt. Ltd. Vs. Commissioner of Customs (General), Mumbai [2015 (325) ELT 162 (Tri.-Mumbai)] He further submits that in the old Regulation CHALR, 2004 under Regulation 22(8) there was restriction about filing appeal, accordingly only orders of suspension and revocation were appealable, whereas as per Regulation 21 of CBLR, 2013 any order passed by the Commissioner under this Regulation is appealable under Section 129A of the Act. Therefore as per the present CBLR, 2013 legal position became very clear that prohibition order is undisputedly appealable before this Tribunal. 3. On the other hand Shri D.K. Sinha, Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. On maintainability he submits that the appeal is not maintainable before this Tribunal for the reason that under Section 129A of the Customs Act, 1962, no appeal lies against the order of prohibition....
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....e Delhi High Court judgment in the case of Premier Shipping Agencies (supra) passed in context with Regulation 21 of CBLR, 2013. For ease of understanding of provision made under CHALR and CBLR, the relevant Regulations are reproduced below:- Regulation 22(8) of CHALR, 2004 (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 129A of the Act. Regulation 21 of CBLR, 2013 "Appeal by Customs Broker - A Custom Broker, who is aggrieved by any order passed by the Commissioner of Customs under these Regulations, 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 129A of the Act." From the reading of the above Regulations, in both the Regulations, it can be seen that in CHALR, 2004 under Regulation 22(8) the Customs House Agent could prefer an appeal under Section 129A only against the decision or order passed under Regulation 20 or sub-regul....
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....roceeding is not completed within stipulated time period of nine months, the suspension order was revoked and the CHA was allowed to operate. In this regard, we refer to the following decisions of this Tribunal:- (i) Bhushan Port World Vs. Commissioner of Customs (General), Mumbai Order No. A/1663/14/CSTB/C-I dated 16.10.2014. "5.1. As per the provisions of Regulation 20 of CBLR, 2013, time-limits have been prescribed for completing the enquiry proceedings. A time-limit of 90 days have been prescribed for issue of notice from the date of receipt of an offence report; another 30 days time has been given to the CHA to file reply to the notice; another 90 days time to the inquiry officer to complete the inquiry report; another 30 days for the CHA to make his submission against the inquiry report. Thus, overall a period of 9 months has been prescribed for completing the inquiry proceedings and passing of an order under the provisions of law. The CBEC also, vide Circular No. 9/2010 dated 08/04/2010 has reiterated that these time-limits should be adhered to. This Tribunal also in the case of Bombay Shipping Agency has held that, if the inquiry is not completed within the stipulated per....