TaxTMI 
TaxTMI 
2017 (11) TMI 308
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....port by the Pr. Commissioner (General) ------ 3. Date of suspension of CHA's License 22/03/2016 4. CHA filed his defence on date of Post decisional hearing, which was held on 14/06/2016 5. CHA requested for decision/order on 09/06/2016 6. Order of continuation of suspension passed on 08/07/2016 7. Enquiry or Show Cause Notice issued on 03/08/2016 2. When factual position stated by appellant in the date chart remained undisputed by Revenue, that exhibits that soon after receipt of the offence report on 12/02/2016 by the concerned authority, law came into motion for suspension of the CHA licence till 22/03/2016 and limitation prescribed by CBLR 2013(hereinafter referred to as the 2013 Reg....
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....ce. The regulations contemplate action against the customs broker de hors the provisions under the Customs Act. Therefore, the regulations cannot be treated as subordinate legislation. Moreover, every implementing authority of any fiscal statute is only performing a public duty. Therefore, it cannot be said that the provision is to be termed as directory just because its adherence is in the nature of performance of a public duty. What is to be considered is the object of the enactment in prescribing a period for the performance of such public duty. 25. The power to revoke the licence is granted under Regulation 18 and the conditions and the procedure are contemplated under Regulation 20. Before, deciding the question as to whether ....
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....oke the license, which is an extreme step curtailing the right to carry on any trade or profession as guaranteed by the Constitution of India. The object behind such a provision can only imply the following : (a) the truth must be culled out at the earliest point in the interest of not only the Customs Broker or for that matter of the department also, (b) that such unlawful activities must be curbed at the earliest point by revoking the licence, (c) unless a time limit is prescribed, action would not be initiated. 27. The purpose, for which such time limit has been prescribed, is to curb the smuggling of goods and in the result to cancel the licences of the brokers if they are involved and to impose penalty. The interpretation of a....
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....ent service; (d) advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (f) not withhold information contained in any order, instruction or public notice relating to clearance of cargo or baggage issued by the Commissioner of Customs, from a client who is entitled to such information; (g) promptly pay over to the Government, when due, sums received for payment of any dut....
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....ort the loss of licence granted to him to the Commissioner of Customs; (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; and (o) inform any change of postal address, telephone number, e-mail, etc., to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be within one month of such change. 28. It is also to be noted that every act of breach by the Broker would entitle the authorities to initiate pro....
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....n 18 by following the procedure in Regulation 20(1), the use of the term shall cannot be termed as "directory". Under such circumstances, the rule can only be termed as "mandatory"." 5. It is the anxiety of the Court that when the limitation prescribed by Regulation is not followed, that causes prejudice to the interest of justice. To say so, the Court has also examined the notification dated 20/01/2014 of the Board. Analysing the 2013 Regulation, as well as the previous Regulation the Court held that time-limit prescribed in Regulation which empowers to take action under Regulation 18 has to follow the procedure under Rule 20 and the term shall used in such regulation should be read as mandatory and not directory. For the mandatory time....