2019 (5) TMI 490

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....no. 1/2018-19 dated 12th July 2018, the licence was suspended consequent upon alleged irregularities that were noticed by Directorate of Revenue Intelligence in exports made under claim for drawback that was subjected to investigation. The said order was followed by a post-decisional hearing, which, thereafter, vide order dated 12th September 2018 stood confirmed. 2. Learned Counsel for the appellant submits that time-frame, prescribed in the Customs Brokers Licensing Regulation, 2018, has been observed, more often than not, in its breach at every step of the way and that, till today, proceedings for revocation, or any other detriment, was yet to be initiated. According to him, this is in direct contravention of instructions of Central B....

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....ese reasons can then be tested to derive a conclusion whether the deviation from the time line prescribed in the Regulation, is "reasonable". This is the only way by which the provisions contained in Regulation 20 can be effectively implemented in the interest of both parties, namely, the Revenue and the Customs House Agent.' 4. Having heard both sides, the issue before us is limited to the correctness of continuing of the order of suspension despite the long drawn investigation having failed to crystallise the memo of charges against the appellant herein. The claim advanced on behalf of the respondent-Commissioner that there was justification for the nonadherence to the timeline and is in accord with the decision of the Hon'ble High....

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....018 and confirmation of the said suspension is close to two months. The Regulations prescribe that the offer and completion, of post decisional process be limited to 15 days from the date of the first suspension. It would, therefore, be reasonable to expect such confirmation order soon after the hearing, however much the delay is attributable to the broker, instead of it being much delayed even further. On ascertainment of the present status of the proceedings, Learned Authorised Representative is unable to assure us that the proceedings under regulation 19 of Customs Broker Licensing Regulation, 2018 would commence in the near future. All that is available on record is that the investigation in a major fraudulent activity is still under wa....