TaxTMI 
TaxTMI 
2019 (4) TMI 1051
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.... Broker [Licence No. R-43/DEL/CUS/2012 (PAN:AGQPS5799A] valid up to 13.8.2022 for their having not fulfilled the trust imposed upon them under Regulation 10(a), 10(b), 10(d), 10(e) and 10(n) of Customs Broker Licensing Regulation, 2018 (erstwhile Regulation No.11(a), 11(b), 11(d), 11(e) and 11(n) of CBLR, 2013). 2. The brief facts of the case is that the appellant is a Customs Broker having a valid licence as stated above, issued by the Commissioner of Customs (I&G), New Delhi, under Regulation 9(1) of Customs House Agent Licensing Regulation (CHALR), 2004. The appellant has also been permitted to transact their business as Customs Broker in Mumbai-I, Customs Commissionerate under Regulation 9(2) of CHALR, 2004. During the course of thei....
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....- Commissioner issued Suspension Order on 28.9.2018 for violation of the regulations as stated above which was also confirmed by the impugned order, which is under challenge before us. 4. Learned Advocate, on behalf of the appellant, submits that there had been no breach of the provisions of CHALR, or CBLR as stated above in the impugned order to the effect that the appellant had obtained the due authorisation for carrying out the business of customs clearance from the importer and also did not fail to inform the Assistant Commissioner/Deputy Commissioner of Customs regarding any violation on account of the fact that they have filed all necessary documents after due diligence and verification. The appellant also verified the IEC code fro....
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.... of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely :- (a) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (b) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere else; (c) any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or any where else which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station. (2) Notw....
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....nd CBLR, 2013. 4.3 Learned Advocate also relied upon the other decisions in favour of the appellant regarding confirmation of order of suspension of license of the appellant. 5. The learned Authorised Representative on behalf of the Department, supports the impugned order on the ground that the appellant has committed illegality and impropriety in not informing the mis-declaration, manipulation of test report by the importer for whom they have taken customs clearance work. It is on record that one of the authorised person viz. Shri Nadekar has not only concealed the fact from Assistant Commissioner/Deputy Commissioner of Customs but also assisted in getting the wrong PMI test report. The appellant being CHA is fully responsible for th....
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....pers with the documents during the investigation and also to prohibit the CHA from indulging in activities prejudicial to Revenue during the investigation. Needless to say, the suspension is required to be done immediately after the detection of case against the CHA for misdeed or any manipulation by the CHA, which is not the case in the present proceedings. We also find the decision of Bombay High Court in the case of National Shipping Agency (supra) is squarely applicable in this case. The relevant portion of order is reproduced as under: "2. The power of suspension is pursuant to the powers conferred under Regulation 20(2) of the CHALR, 2004. As we have noted in the earlier judgements, this is an emergent power to be used in tho....