2020 (3) TMI 587

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....ving License No. S-116, issued by the Commissioner of Customs, Kolkata under Regulation 7 (1) of CBLR, 2013. In the course of an investigation by the Directorate of Intelligence, it was suspected that the Customs Broker is actively connected with the fraudulent import of certain consignments. Accordingly, their CBLR licence was suspended under Regulation 19 and thereafter the suspension was confirmed vide the impugned order under Regulation 19(2) of CBLR, 2013. 3. Ld. Counsel for the appellant submits that the order confirming the suspension of the licence was passed on 18th October, 2017 i.e., more than one year ago and so far no action has been taken either for revocation of their licence or imposing penalty under Regulation 20. H....

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....ounds on which it is proposed to revoke the licence or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Cust....

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.... the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The [Principal Commissioner or Commissioner] of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5) : ....

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....d 18-10-2017 to M/s. Sadguru Forwarders (P) Ltd." The Customs Broker was directed to appear on 14-2-2019 at 12.30 hrs. for hearing alongwith their submissions. Ld. Counsel submits that this notice itself is defective because confirmation of suspension had already been done in 2017 and nothing more is required in terms of Regulation 19 of CBLR, 2013. No show cause notice has been issued proposing either revocation of the licence or imposition of the penalty upon them by the Commissioner and therefore, no proceedings were pending. He further submits that no inquiry officer has also been appointed. 6. Having considered both sides of the matter and the submissions made, we find that the continuous suspension of the licence of the Custom....