TaxTMI 
TaxTMI 
TaxTMI 
2006 (2) TMI 186
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....nts ordering interim suspension of Custom House agency license as punishment is ultra vires Regulation 20(2) of the Customs House Agency License Regulations, 2004? (ii) Whether the Tribunal is correct in confirming interim suspension of license in the absence of any immediacy for suspension as mandated in Regulation 20(2) of the Customs House Agency License Regulations, 2004? (iii) Whether the respondents are right in interposing two basic conditions of prima facie case and immediacy of action as mandated under Regulation 20(2) of the Customs House Agency License Regulations, 2004 for ordering interim suspension of Customs House Agency License while the same are....
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....tioned thereunder. After following the said procedure, the licence shall be granted by the Commissioner of Customs under Clause 9 as required under Clause 11 of the said Regulation. Pursuant to which, the agent is expected to execute a bond and furnish security. 3.3As per clause 12, the licence thus granted under the Regulation is not transferable. Clause 13 prescribes the obligations to be discharged mandatorily by the agent. In the case of Agent or firm or company, as per Clause 14, 15 and 16, the change of Directors and the constitution are required to be informed. Clause 18 requires the agent to maintain the accounts and Clause 19 deals with the employment of persons. 4.For the purpose of the above appeal, it is relevant to extract th....
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....lation 22, the Commissioner of Customs may prohibit any Customs House Agent from working in one or more sections of the Customs Station, if he is satisfied that such Customs House Agent has not fulfilled his obligations as laid down under regulation 13 in relation to work in that section or sections. 22. Procedure for suspending or revoking licence under Regulation 20.- (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit, within such time as may be specified in the notice not being less than forty-five days, to the Deputy Commissioner of ....
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....estigation already carried on reveals that- (i) the Customs House Agent has failed to obtain authorization from his clients for processing documents in Customs, hence it appears that the CHA has not complied with regulation 13(a) of CHALR, 2004. (ii) the Customs House Agent failed to advice his clients to comply with provisions of the Customs Act, 1962 and thus failed to comply with the obligation caused upon them in terms of regulation 13(d) of the CHALR, 2004. (iii) the Customs House Agent failed to exercise due diligence to ascertain the correctness of any information with regard to work handled in his name thu....
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....so observed that if no final orders are passed as indicated above, the order of suspension pending enquiry would stand set aside automatically. Hence, the present appeal. 7.At the risk of repetition, we extract the substantial questions of law raised by the appellant in this appeal. (i) Whether the order of respondents ordering interim suspension of Custom House agency license as punishment is ultra vires Regulation 20(2) of the Customs House Agency License Regulations, 2004? (ii) Whether the Tribunal is correct in confirming interim suspension of license in the absence of any immediacy for suspension as mandated in Regulation 20(2) of the Customs H....
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....ase of East West Freight Carriers (P) Ltd. v. Collr. of Customs, Madras reported in 1995 (77) E.L.T. 79 (Mad.) 10.There cannot be any dispute as to the proposition of law laid down in the case of East West Freight Carriers (P) Ltd. v. Collr. of Customs, Madras reported in 1995 (77) E.L.T. 79 (Mad.), that the Commissioner should satisfy himself that too apply his mind before passing an order of suspension under Regulation 20(2) as to whether immediate action is necessary or not, where enquiry against the Agent is pending or contemplated. 11.In the instant case while the first respondent proposed to pass an order of suspension has clearly observed in paragraph 10 and 11 of the order what facts and circumstances of the case warranted the fir....