2021 (9) TMI 258

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.... 17 by issuance of a show cause notice dated December 22, 2020 and in terms of regulation 17 (1), the Appellant was called upon to show cause to the Commissioner within 30 days of the receipt of the enquiry report as to why it should not be held responsible for contravention of provisions of regulation 10 (e) and as to why the license which was valid upto 21.12.2025 should not be revoked and the security should not be forfeited in terms of regulation 14 read with regulation 17. The Appellant was also required to show cause as to why penalty should not be imposed under the provisions of regulation 18. An inquiry officer was appointed and the inquiry report dated March 18, 2021 was submitted. It was sent to the Appellant on March 22, 2021 requiring the Appellant to submit a representation on the inquiry report within thirty days. The Appellant submitted a reply dated September 19, 2021 and an opportunity of personal hearing was also granted to the Appellant on June 09, 2021. Thereafter, by an order dated June 11, 2021, the Customs Brokers License of the Appellant was revoked. 4. Shri Sarwar Raza, learned Counsel appearing for the Appellant submitted that once the suspension of the....

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....sdiction or anywhere else; (c) commits any misconduct, whether within his jurisdiction or anywhere else which in the opinion of the Principal Commissioner or Commissioner of Customs renders him unfit to transact any business in the Customs Station; (d) adjudicated as an insolvent; (e) of unsound mind; and (f) Convicted by a competent court for an offence involving moral turpitude or otherwise. 16. Suspension of license- (1) Notwithstanding anything contained in regulation 14, the Principal Commissioner or Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the license of a Customs Broker where an enquiry against such Customs Broker is pending or contemplated: Provided that where the Principal Commissioner or Commissioner of Customs may deem fit for reasons to be recorded in writing, he may suspend the license for a specified number of Customs Stations. (2) Where a license is suspended under sub-regulation (1), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, shall, within fifteen days from the date of such suspension, give an opportunity of hearing t....

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....s reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as 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 license of the Customs Broker within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of....

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....ulation 16(2). Regulation 16 (2) only provides that if the Commissioner decides to continue with the suspension order, then in that case he would have to thereafter follow the procedure as contemplated under regulation 17. 11. The second submission advanced by the learned Counsel for the Appellant cannot also be accepted. The power exercised by the Commissioner under regulation 16 (2) is summary in nature. An order under regulation 16(2) to either revoke the suspension or continue with it is passed after giving an opportunity of hearing to the Customs Broker. On the other hand, the procedure under regulation 17 contemplates a full fledged inquiry. A notice has to be issued to a Customs Brokers stating the grounds on which it is proposed to revoke the license or impose penalty and a Customs Broker has to submit a reply to the Deputy Commissioner of Customs nominated by the Commissioner to submit statement of defense and also to specify whether the Customs Broker desires to be heard in person. After the submission of the written statement, the Deputy Commissioner has to inquire into the grounds which are not admitted by the Customs Broker and for this purpose, the Deputy Commissio....