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2021 (7) TMI 378 - AT - CustomsSuspension of Customs Broker License - Regulation 16(2) of Customs Broker Licensing Regulation, 2018 - prohibition on export of fabric used to make masks - N/N. 52 (2015-20) dated 19.3.2020 - Case of Smuggling - HELD THAT:- Regulation 10 of CBLR, 2018 places various obligations upon the Customs Broker which, if not complied with, can attract revocation of license and/or imposition of penalty under Regulation 14. This is not an issue to be decided at this stage, that as the matter is in process sub-judice, before the lower authorities. Pending decision on the action under Regulation 14, the Commissioner by the impugned order has suspended the license of the Customs Broker under Regulation 16. It is the case of the appellant that this suspension can be done only when immediate action is required. It is the case of the Revenue that even before suspending the license, the Customs Officers have to investigate the alleged offence and the role, if any, played by the Customs Broker. After completion of the investigation, a Show Cause Notice was issued in the main case of attempted illegal export. In the Show Cause Notice the appellant was also a co-noticee and penalties were proposed to be imposed. This is the point at which there was sufficient material to proceed against the Customs Broker and within a week the license of the Customs Broker was suspended and the suspension was confirmed within another eight days. Therefore, there is absolutely no delay in the matter. It is true that suspension is required only in cases where the Commissioner feels the need for immediate action. But this assessment of need for immediate action should be based on prima facie view about the role played by the Customs Broker. Had the Commissioner suspended the license of the Customs Broker as soon as the alleged illegal export was suspected, such an action would not have been sustainable because the appellant was not the exporter but had only facilitated filing of export documents. There are no infirmity in the impugned order confirming suspension of the license or violation of the provisions of Regulation 16 of the CBLR, 2018 - this is merely an order of suspension of license and the appellant has full opportunity to explain his case and put forth his defence in the proceedings for action under Regulation 14 of CBLR, 2018 which are already in process - the impugned order confirming the suspension of the license of the appellant is fair and reasonable and needs no inference. The appeal is dismissed and the impugned order is upheld.
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