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2018 (7) TMI 107 - AT - CustomsRevocation of CHA License - penalty - time limitation - Held that:- Regulation 18 of CBLR provides for revocation of licence of the Custom House Broker and forfeiture of part or whole of security or imposition of a penalty not exceeding ₹ 50,000/- on the Customs Broker for misconducts mentioned therein. The procedure to be followed either in revoking the licence or imposing penalty is given in Regulation 20. Thus, it is evident that revocation of licence is not the only penalty which can be imposed for acts of omission or commission by the Custom Broker; even a penalty can be imposed on him. Detailed procedure has been laid down in the Regulation 20 for either revocation of licence or for imposing penalty. The process starts with a notice to be issued by the Commissioner of Customs to the Custom House Broker within a period of 90 days from the date of receipt of offence report stating the grounds on which it is proposed to revoke the licence or impose penalty. The suspension of the licence cannot be a substitute for either revocation or imposition of penalty on the appellant, although Regulation 19 does not indicate for how long the licence can be suspended. It does indicate that licence may be suspended where immediate action is necessary where an enquiry against the Customs Broker is pending or contemplated. Now, neither the enquiry can be completed nor action taken under Regulation 18 against appellant unless the offence report is received from the New Customs House, Delhi, which is not forthcoming despite reminders by the Principal Commissioner of Customs, Hyderabad. The suspension of licence of the Customs broker is no longer justified and cannot be used as a substitute for revocation of his licence or imposition of penalty on him under CBLR - the continuation of the suspension of the appellant’s licence vide the aforesaid Order-in-Original needs to be set aside - appeal allowed.
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