2019 (8) TMI 276

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....rder dated 30.04.2010 the suspension order was passed. Being aggrieved by impugned order, the appellants filed the present appeal. 2. Sh. S.J. Vyas Ld. Counsel appearing on behalf of the appellant submits that as per Rule 16 of Customs Brokers Licensing Regulations 2013, the suspension if required in a particular case, it should be done as immediate action whereas in the present case even though the seizure of the good was made on 10.03.2017 and SCN was issued on 07.09.2017, the suspension was ordered after almost 2 years from seizure of goods i.e. on 30.04.2019. He submits that suspension can be made only when there is immediate action is required. The act of revenue shows that there is no urgency to the revenue to take immediate action....

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....ous. The Customs Brokers License could have been suspended immediately after detection of the case as the Revenue need not to wait for issuance of show cause notice for the purpose of proceedings under CBLR, 2013. The suspension order was passed exercising the power vested under Regulation 19(1) of CBLR, 2013, which is read as under : "Suspension of licence. - (1) Notwithstanding anything contained in regulation 18, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. (2) Where a licence is suspended under sub-regulation (1) the Commissioner of Customs shall within fifteen days from ....