TaxTMI 
TaxTMI 
2023 (8) TMI 206
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....oceedings based on the same and quash the same. 2. It is submitted that Petitioner is an Authorised Customs Broker holding a Customs Broker Licence No.TUT-10/2003 issued by the Commissioner of Customs, Tuticorin and transacting business at Chennai and Trichy Customs based on the licence issued at Tuticorin. It is submitted that a Joint surprise check was conducted by Central Bureau of Investigation, Anti Corruption Bureau, Chennai at Calyx Container Terminals Private Limited, Kathirvedu Village, Chennai on 30.08.2019, on the basis of certain allegations of corruption against a Customs Appraiser, by name, V.Sangamithra viz., the Officer is demanding and accepting undue advantage from Customs Broker's for issue of Let Export Order/Out of....
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....ng before the Assistant Commissioner of Customs, who was appointed as Inquiry Officer to conduct the inquiry. 4. The Petitioner submitted a detailed representation before the Inquiry Officer inter alia stating that proceedings initiated under CBLR are premature and before conducting and taking any action, Respondents must await for the outcome of the proceedings initiated before VIII Principal Special Judge for CBI Cases, Chennai. It was submitted that Petitioner firm should be granted permission to cross-examine the Investigating Officer, employee and also the customs officials under Regulation 17(4) of the CBLR. 5. It is submitted that the above request came to be rejected by the Respondents that there is no absolute right of cross-exam....
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....pt in abeyance until the disposal of the criminal proceedings. 9. It appears that the request for cross examination has been rejected by giving reasons that are vague in terms of Regulation 17 of CBLR, which sets out the procedure for revoking licence or imposing penalty. In this regard, reliance was sought to be made on Regulation 17(1) to 17(4) of CBLR, which reads as under: "17. Procedure for revoking license or imposing penalty- (1)The Principal Commissioner or 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 license or impose penalty requiring the said Customs Broker t....