TaxTMI 
TaxTMI 
2023 (3) TMI 957
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....Jaipur, which was received by the appellant on the same date by e-mail. The Commissioner had, by the impugned order, confirmed the suspension of the customs broker licence of the appellant under Customs Broker Licensing Regulation, 2018. 2. The appellant is licenced as Customs Broker by the Commissioner of Customs (Preventive), Jodhpur and was entitled to operate throughout the country. It filed a shipping bill dated 26.06.2021 on behalf of M/s ZED A International, Inc. at Air Cargo (Export), New Delhi. The consignment was examined by the officers of Customs, statement of the appellant was recorded, market survey was conducted and on 14.09.2022, and a show cause notice [SCN] was issued by Joint Commissioner, Customs, Air Cargo (Export), ....
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....ant was allowed to conduct business and function at all places, including the place of alleged cause of action for this intermittent 15 months, wherein the appellant had filed more than 1000 clearances documents. Nothing adverse has been pointed out thereafter. (iii) Even the Commissioner of Customs, New Delhi where the alleged offence had taken place did not feel it appropriate to take any action of Prohibition under Regulation 15 of CBLR, 2018, during this entire period. (iv) He even did not deem it fit to report the alleged offence immediately to the Commissioner of Customs who issued licence for any immediate action. (v) The order dated 07.11.2022 is also bad in law, as the Commissioner of Customs has given hi....
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.... authorities. The export was under Free Shipping Bill and as such no revenue loss or any benefit could accrue to the exporter in inflating the value". 4. Learned authorized representative for the Revenue vehemently supports the impugned order. It is his submission that there was no delay whatsoever in issuing the order of suspension because while there was some suspicion and an enquiry had begun on 26.06.2021, after the investigations were concluded a SCN was issued by the Air Cargo, New Delhi only on 14.09.2022. Admittedly, this SCN was received by the Commissioner, Jodhpur only on 03.10.2022 and the suspension order was issued soon after on 14.10.2022. He further submits that after hearing the appellant's defence, the Commissioner pass....
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....toms broker can its licence be suspended. In this case, the Commissioner, Air Cargo, New Delhi completed the investigation and issued a SCN on 14.09.2022 and it was received by the Commissioner, Jodhpur giving him sufficient grounds to examine if suspension of the licence was warranted. The licence was suspended soon after by order dated 14.10.2022. The post decisional hearing was given and the suspension was confirmed by the impugned order dated 07.11.2022. We, therefore, find no delay at all on the part of the Commissioner, Jodhpur or any error in issuing the suspension order or in issuing the order confirming the suspension. 8. Another argument of the learned counsel of the appellant was that in the impugned order, the Commissioner ha....
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....text that Commissioner examined the above submissions of the appellant and gave his findings. When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. Therefore, we find no force in the submission of the learned counsel for the appellant that the Commissioner has pre-decided the issues. We do find that the Commissioner came to the conclusion that immediate action was necessary while suspending the licence on 14.10.2022 and promptly took subsequent steps for confirmation of the suspension. We also find that after the impugned order, the Commissioner issued SCN dated 29.11.2022 proposing revocation of the licence. The appellant had, within a month, submitte....