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2014 (3) TMI 839 - AT - CustomsPrinciple of natural justice - CHA - Appeal against the order of prohibition passed under the provisions of Regulation 23 of the Customs Broker’s Licensing Regulations, 2013 (the Regulations) against the appellant prohibiting them from operating within the jurisdiction of Bangalore Customs Commissionerate with immediate effect until further order. - Held that:- Either suspension or prohibition in a particular Commissionerate should precede an enquiry and if prohibition succeeds suspension and revocation of suspension, in our opinion, the prohibition should be for specific period and should be subject to the conclusion that will be reached after the enquiry is over and final decision is given by the Commissioner who should specifically indicate the quantum of punishment and nature of punishment of the CHA. There was no provision for prohibition in the earlier Regulations and there are no precedent decisions before us to consider the issue. Therefore, we have no option but to take a holistic view after considering the relevant provisions of Regulations to come to a logical conclusion which, in our view, would meet the ends of justice. Revocation of suspension is subject to the condition of the CHA undertakes to pay the differential duty along with fine and penalty in respect of the two Bills of Entry filed in Bangalore if it is found they are in anyway responsible to revenue loss. Such being the case, prohibiting the CHA from operating in the jurisdiction of Bangalore Commissionerate totally, in our opinion, is not justified. In fact, the provisions of Regulations 19 & 20 are considered, the suspension can continue till the enquiry is over, which, going by Regulation 20 can take up to 330 days. Once the suspending authority has decided that CHA can operate in other places, a prohibitory order, in our opinion, cannot be justified. Order of prohibition set aside subject to an undertaking to make good the loss of revenue, if any, caused by them because of their activity in Bangalore Customs till the enquiry and proceedings thereon are over. - Decided in favor of CHA.
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