TaxTMI 
TaxTMI 
2020 (11) TMI 591
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....posed of vide order dated 28.01.2020 granting liberty to the appellant being writ petitioner therein to prefer appeal before this Tribunal against suspension of licence. That the appellant preferred a separate writ petition being W.P. No.389 of 2019 [M/s.M.K.Saha & Co. & Anr. Vs. Union of India & Ors.] before the Hon'ble High Court, Calcutta against the Inquiry Officer appointed in the enquiry proceeding under Regulation 17 ibid in consequence of the impugned Order-in-Original. The Hon'ble Court vide Order dated 28.01.2020 also disposed of the said application by setting aside the Inquiry Report dated 19.07.2019 and directing for fresh inquiry after supplying relied upon documents to the appellant being petitioner therein. Hence, the present appeal before this Tribunal. 3. The learned Advocate appearing on behalf of the appellant submitted that on 21.08.2018, the officers of Directorate of Revenue Intelligence (in short "DRI"), Kolkata had intervened into the consignments and conducted 100% examination of the goods. However, the business of the appellants was not disturbed by DRI, Kolkata. On 07.09.2018, the officers of DRI, Kolkata called the partner of the appellants....
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....e appellants has been made in terms of Order passed by learned Commissioner of Customs (Airport & Administration), Customs House, Kolkata and the 'G' Card of Babul Dey has also been suspended. The appellants were directed to surrender identity cards of their employees to the learned Assistant Commissioner of Customs, Customs Broker Section, Customs House, Kolkata. By the notice dated 12.02.2019, the appellants were intimated that the learned Commissioner of Customs has been pleased to grant the post decisional personal hearing on 21.02.2019 at 13.00 hrs. in the matter of order of suspension vide CB Circular No.08/2018. 4. Learned Authorized Representative appearing on behalf of the respondent department, reiterated the discussions and findings of the lower authorities. 5. Heard both sides and perused the appeal records. 6. We find that Shri Babul Dey joined the Customs Broker firm in July 2018, but the Customs Broker did not get him duly approved by the Deputy Commissioner of Customs or Assistant Commissioner of Customs. It is alleged that M/s.M.K.Saha & Company has violated the provision of Regulation 10(B) of CBLR, 2018. It is the case of the department that ....
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....iding the appeal on suspension as to be filed by the petitioner therein, which is the present appeal. 9. We find that the power of suspension under Regulation 16 of CBLR, 2018 is to be exercised in appropriate cases where immediate action is necessary. It is well settled principle of law that only in appropriate cases where immediate action is necessary, suspension is required to be adhered to. In other words, suspension of CB licence cannot be exercised by the authority in a routine and mechanical manner. For invocation of Regulation 16 ibid, it is necessary for the authority to disclose the immediate necessity of exercising such power. In the present case, the alleged export consignments were procured during July, 2018 and the Shipping Bills were dated 8.8.2018 and 9.8.2018 respectively. The DRI Authority had intercepted and conducted 100% examination of goods on 21.8.18. Thereafter, the investigation went on and apparently, the CB had duly participated in the investigation before the DRI Authority. After substantial period of time, on 18.2.19, there was no 'immediate necessity' of suspension of the licence of the CB un....
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....f the appellant fails. 14. Reliance has been rightly placed by the appellant in the case of International Cargo Agent v/s. Commissioner of Customs, Bangalore [2000(121) ELT 155 (Tribunal)] wherein in similar circumstances, a coordinate bench of this Tribunal has held as under : "7. We have carefully considered these submissions and records of the case and we find that there is great force in the submissions of Ld. Advocate for the following reasons:- (1) Since the invoices, packing list as well as the Exchange Control copy of the Shipping Bill (on reverse) all containing the declared value were signed by the exporter himself, therefore, it cannot be logically concluded that the present appellant as an agent of the exporter, was responsible for declaration of overvaluation, if any. (2) There has been a delay of more than three months and five days in suspension of the CHA licence, which has not been explained in the order impugned. On a consideration of the plethora of decisions on this issue, noted above, we are of the considered opinion that the law is now well settled to the effect that the drastic provisions of suspe....