TaxTMI 
TaxTMI 
2017 (9) TMI 1009
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....ly stated the facts of the case are that in 2012 DGFT, Mumbai issued a Show Cause Notice to M/s.Super Trading Company for cancellation of DEPB scrips as the same were obtained against forged documents. During investigation, it was found that the appellant, as Customs House Agent, attended the clearance of 8(eight) consignments at Nhava Sheva Port. On 29.09.2014, the licence of the appellant was suspended. Ultimately by the impugned order dated 01.04.2016, the Principal Commissioner of Customs(Airport & Admn.), Kolkata revoked the licence under Regulation 20(7) of Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013. 3. Heard both sides and perused the appeal records. 4. The ld.Counsel appearing on behalf of the appellant submitt....
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....or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, 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, as the case may be, to inquire into the grounds which are not admitted by the Customs Broker. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may....
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....ot exceeding the amount mentioned in regulation 22 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) : Provided that no order for revoking the license shall be passed unless an opportunity is given to the Customs Broker to be heard in person by the Commissioner of Customs." 7. It is noted that in terms of Regulation 19, the Commissioner of Customs in appropriate cases may suspend the license of the Customs Broker with immediate effect where an enquiry against such agent is pending or contemplated. Regulation 20 prescribed the procedure for revoking the licence. The Commissioner of Customs shall issue a notice to the Customs Brok....
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....Pragati Overseas Agency has been suspended by the Commissioner of Customs (Airport & Administration) Customs House, Kolkata as Licence Issuing Authority. 17.12.2014 Show-cause Notice under Regulation 20(1) of CBLR-2013 issued by the Commissioner of Customs(Airport & Administration) Customs House, Kolkata and appointed an Enquiry Officer. 11.03.2015 Inquiry Officer submitted Inquiry Report to the Commissioner of Customs(Airport & Administration). Commissioner of Customs ordered for re-inquiry. 16.11.2015 The Inquiry Officer submitted Second Report to the Commissioner of Customs. 01.04.2016 Commissioner of Customs (Airport & Administration) Customs House, Kolkata revoked the CB Licence of M/s.Pragati Overseas Agency & ordered for forf....
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.... Vs. Commissioner of Customs, New Delhi. 3. It would be preferable to place the time limit prescribing the limitation under respective regulations as under for convenience of reading : CHALR,2004 CBLR,2013 Purpose Specified Time Period 22 (1) 20 (1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner Within 90 days from the date of receipt of an offence report. 22 (5) 20 (5) Preparation of Report of Inquiry by the Deputy/Assistant Commissioner Within 90 days from the date of issuance of the show cause notice. 22 (7) 20 (7) Passing of order by the Commissioner Within 90 days from the date of submission of the Inquiry Report. TOTAL DURATION 270 DAYS OR 9 MONTHS 4. It may be appreciated....