2025 (11) TMI 701

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....fore this forum by the Appellant Broker. 2. Fact of the case, as revealed from appeal paper book and other documents on record, is that the Appellant is a Customs Broker, who obtained Customs Broker Licence No. R-520/CHAChennai and extended its operation to Mumbai Customs Commissionerate under CHA No. 11/1909 with validity upto 21.03.2024. Upon examination of the goods imported through 10 Bills of Entry, Mumbai Customs noticed irregularity in description, quantity, valuation of those goods and after due proceedings, passed Prohibition order No. 67/2014-15 dated 26.02.2015 after temporarily prohibiting the Appellant by its order dated 02.02.2015 from working in all sections of Mumbai Customs Zones I, II and III for violation of Regulation....

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.... the Appellant and, therefore, nothing survives to continue with the prohibition order that was passed as an interim order subject to the outcome of enquiry proceedings. 4. Learned AR, Mr. Deepak Sharma, Deputy Commissioner, objected to such submissions and supported the reasoning and rationality of the order passed by the Commissioner confirming the prohibition order. 5. We have gone through the case record, the written note and submissions filed by learned counsel for the appellant and the orders passed by various authorities. At the outset, there is a requirement of reproduction of the operative part of the order of prohibition, so as to ascertain as to which part of the order is in force now, that is being challenged and there is ....

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....a direction given to the appellant to approach the Commissioner of Customs on the expiry of the time limit of enquiry proceedings, by which time if no decision is taken in the matter but the Appellant CHA had not approached the competent authority despite the fact that there is an observation in the order itself that such prohibition order cannot continue in perpetuity without any time limit. Further, going by Regulation 23 of CBLR, 2013, which is reproduced below for the sake of clarity, in view of non-obstinate/notwithstanding clause in CBLR, 2013, there is no restriction in continuing with the prohibition order, which is independent of the enquiry proceedings but learned Commissioner had generously made it conditional to the outcome of e....