2018 (9) TMI 45

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....of Rs. 50,000/- under section 158(2)(ii) of the Customs Act, 1962. Proceedings were initiated against the appellant arising from three imports for which courier bill of entry filed by the appellant on 14th September 2015 were, upon investigation, found to contain concealed contraband in the form of gold. The investigation culminated in issue of show cause notice to the appellant under Customs Act, 1962 which was decided against them. It was informed by Learned Counsel for appellant that appeal against that penalty is pending before the Tribunal and that no notice had been issued to them for the other two incidents. 2. The charges against the appellant in show cause notice issued under regulation 10 and 14 of the Courier Imports and Exports....

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....T A140], has held that the Courier Imports and Exports (Clearance) Regulations, 1998 is limited to assessment and clearance and any post clearance activity falls outside the scope of regulation 13(1) of the said Regulation. 3. Learned Authorised Representative draws attention to the impugned order in which the relationship between the appellant and M/s Accord Global Express Pvt Ltd has been brought out and from which it is unambiguously clear that the entire activity of clearance was so entrusted to facilitate the agreement between M/s Accord Global Express Pvt Ltd and the overseas courier agency with whom the appellant did not have any agreement. He also draws attention to the finding that, in each of the consignments referred to in the i....

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.... be given an opportunity of making a representation in writing and a further opportunity of being heard in their defence. On this, the appellant has no cavil. However, before doing so, the Principal Commissioner may have reason to cause further enquiry to ascertain necessary facts and obtain appropriate evidence. When such an enquiry is warranted, the Commissioner or Principal Commissioner is empowered to suspend the registration of the authorized courier. That this is not a mere formality available to the Commissioner is apparent from the mandate to revoke the suspension if grounds for proceeding further is not established in inquiry. Taking note of the contention of the Learned Authorised Representative that impugned order has dwelt elabo....

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....cation or restoration of the licence. There is no record of the outcome of the enquiry either in the order of deregistration or in the show cause notice proposing deregistration. In these circumstances, it is only inferred that proceedings had commenced with show cause notice without reference to the grounds contemplated by the Principal Commissioner for suspension. 7. It is well settled that suspension is not a penalty but an action to be resorted to for meeting certain ends stipulated in law. It is not a weapon of pre-emptive penalty pending imposition of penalty. The impugned Regulations do not confer such empowerment. That which is not intended by the Legislature or law cannot be resorted to for administrative convenience. The Regulati....