2026 (2) TMI 747

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....ereafter, the license of the appellant was suspended on 01.05.2019. The appellant filed their reply to the Show Cause Notice, making submissions in their defence. However, the adjudicating authority, after following the principles of natural justice, has revoked the Customs Broker's License held by the appellant. He has also imposed a penalty of Rs.50,000/-. Being aggrieved, the appellant is before the Tribunal. 2. The Learned Counsel appearing on behalf of the appellant submits the details of chronological events leading to the present litigation. He submits that vide OIO Number KOL/CUS/AIRPORT/ADMN/OBDIG/16/2019, the license of the present appellant was suspended. This Bench vide Final Order Number 75731/2024 dated 19.04.2024 set a....

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....below:- 8. We observe that the suspension order issued against the appellant was set aside by this Bench on various grounds. One of the grounds is the delayed proceedings initiated by the Revenue. However, since we are deciding the issue specifically to the extent of revocation of the license under CBLR 2018, it has to be seen if any such time violation has taken place while passing the impugned OIO. 9. As per the above timeline chart, we find that the Inquiry Report was submitted by the Assistant Commissioner Customs on 28-03-2022. The Adjudicating Authority at Para 11 of the impugned clearly states that Shri M. K. Rehman, Assistant Commissioner of Customs Calcutta and Inquiry Officer has submitted the Inquiry Report on 28-03-2022. ....

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....llant would be eligible for consequential relief if, any as per law. (Pronounced in the open court on 12.02.2026) ============= Document 1 Reg. C/Appeal No. 75876 of 2022 Chatterji & Co .- vs - Pr. Commissioner of Customs (Airport & ACC) LIST OF DATES 30.04.2019 Offence report received from DRI. .. P. 65 01.05.2019 Customs Broker license suspended vide Customs Broker order no:39/2019. . P.51 23.05.2019 Confirmed suspension of Customs Broker license vide Order in Original No. Kol/Cus/Airport Admn/ 16/2019 in terms of 16(2) of CBLR, 2018 and ordered further inquiry proceeding as per Regulation 17 of CBLR,2018. P. 45 16.07.2019 Commissioner (A & A) issued SCN no. 12/2019 - why Customs Broker license should not be revoked an....