TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 155
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....e petitioner was granted Custom House Agent License under the provisions of the erstwhile Rules and that the Custom House Agent License was renewed from time to time and was valid upto 11.09.2020. It is the further case of the petitioner that two of their employees who were employed only during the month of April 2017 colluded with one Mr.Ali, an intermediary and filed Bill of Entry on 04.05.2017 by forging the signature and fabricating the documents by misusing the license of the petitioner and that the petitioner had also given a complaint to the jurisdictional police station on 08.06.2017 and simultaneously had also filed a complaint on 08.06.2017 before the Assistant Commissioner of Customs (Group 6) on account of misuse of license by t....
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.... the respondents. Instead the respondents have allowed the license to lapse on 20.09.2020 for no fault of the petitioner. 6.The learned counsel for the petitioner placed reliance on the decision of this Court in the case of East West Freight Carriers (P) Ltd., v. Collector of Customs, Madras reported in 1995 (77) E.L.T. 79 (Mad.). A specific reference was made to paragraphs 7, 8 and 9 of the said decision which reads as under: "7.I have considered the submissions made by the learned counsel for the parties. The power of the Collector to take action under Regulation 21(1) is not questioned in the writ petition. It cannot also be disputed that under Regulation 21(2) the Collector has the power to suspend the license of a Customs House Agen....
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....Commissioner of Customs (General) reported in 2016 (337) E.L.T. 41 (Del.) 3. Impexnet Logistic v. Commissioner of Customs (General) reported in 2016 (338) E.L.T. 347 (Del.) 8.The learned counsel for the petitioner submits that at this belated point of time, the proceedings for revoking the license cannot be countenanced in the light of the well settled principle and law which has been repeatedly followed by this Court in the light of the provisions of the aforesaid Regulations. 9.Opposing the prayer, the learned Senior Panel Counsel for the respondents submits that the petitioner had been issued with a show cause notice dated 14.08.2018 along with the importer and others involved in an attempt to import the goods as "Furniture, Plastic ....
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....be imposed on the petitioner under Section 112(A) and 114AA of the Customs Act, 1962, for the alleged violation of Regulation 11(9) of the Customs Brokers Licensing Regulations, 2013. If the respondent Customs Department wanted to revoke the license, the respondent ought to have issued notice under Regulation 20 of the aforesaid Regulations which reads as under: "20. Procedure for revoking licence or imposing penalty.- (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty requiring the said Customs Broker to submit within thirty days to the Deput....
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.... 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 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 Commissioner of Customs ....