2018 (1) TMI 435

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....utta issued CHA licence to the appellant. Based on the said licence, the appellant operated in Delhi Customs stations also in terms of Regulation 7 (2) of CBLR, 2013. The officer of DRI conducted certain verification regarding the export consignments of various firms. During such investigation it came to their notice that many of the exporting firms were not available in the given address and appealed to be fictitious. The appellant by their role as customs broker appeared to have processed these shipments. Based on preliminary investigation and the details made available by the DRI, the Commissioner of Customs, New Delhi issued an order dated 20/06/2017 prohibiting the appellant in operating as customs broker at Delhi Customs Stations, inv....

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....ble fraud committed by various fictitious exporting firms. The role of the appellant in such exports is under detailed verification. It is also clear from the statement given by Shri Surender Gupta, working as Manager with the appellant, given before the officers that for about 20 exporting firms they have undertaken export work, without knowing the exporting company, only through middleman, one Shri Vijay Goel. In the face of such evidence, the Commissioner is well within his powers to invoke the provisions of Regulation 23 of CBLR for immediate action. The circumstances of the case justify such immediate urgent action in order to prevent further possible violation of the customs law by the appellant. 4. We have heard both the sides and....

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....business with customs or exporters on behalf of the appellant. Even otherwise, none of the names of these reported export firms were made known to them so that they can examine their records and defend their case. We note that while the Commissioner of Customs is vested with powers under Regulation 23 to take urgent action if the situation warrants. The minimum requirements of the principles of natural justice are to be complied with. The charge against the appellant on the preliminary stage is that they have transacted business on behalf of non-existing export firms. It is necessary to inform the appellant that which are of those firms now subjected to investigation for possible violation. This is a basic requirement without which the post....