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2021 (6) TMI 961 - AT - CustomsContinuation of Suspension of Customs Broker Licence - overvaluing the export goods - Wall Paper - fraudulent claiming of input tax credit refund - inquiry pending against broker - HELD THAT:- On the basis of offences reported from the Commissioner of Customs (P), Jamnagar, initially Customs Broker License of the appellant was suspended on 31.7.2020, thereafter the post decisional hearing was extended to the appellant on 13.8.2020. On prima facie scrutiny of the evidences about allegation of improper discharge of the duty by the appellant and thereby violation of regulations 10(a), 10(d), 10(e) and 10(n) of CBLR, 2018, the Commissioner has observed that further continuation of the appellant – Customs Broker in discharging services under the CBLR, 2018 will cause impediment to the interest of the Revenue pending full-fledged inquiry against him. Hence, he directed suspension of the license issued to the appellant pending further proceedings in the matter. The appellant could not bring any evidence to negate the prima facie findings of the Commissioner, therefore, there are no reason to interfere with the order of suspension dated 31.7.2020 and confirmation by the Commissioner in the present impugned order. Also, there is no arbitrary exercise of power in placing the license under suspension by the adjudicating authority not the timeline prescribed under the regulations has been violated The impugned order need not be interfered - appeal disposed off.
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