Home Case Index All Cases Customs Customs + AT Customs - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 258 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - submission of learned Counsel appearing for the Appellant is that if the Commissioner decides not to continue with the suspension order and in fact revokes the suspension order, then the procedure contemplated under regulation 17 cannot be resorted to revoke the license - HELD THAT:- This submission advanced by learned Counsel for the Appellant cannot be accepted. Proceedings for revocation of license contemplated under regulations 14 and 17 are independent of the proceedings for suspension of the license under regulation 16. Merely because the Commissioner of Customs decides not to continue with the suspension order after hearing the Customs Broker, would not divest the Commissioner of Customs of his power to proceed under regulations 14 and 17 for revocation of the license. The power exercised by the Commissioner under regulation 16 (2) is summary in nature. An order under regulation 16(2) to either revoke the suspension or continue with it is passed after giving an opportunity of hearing to the Customs Broker. On the other hand, the procedure under regulation 17 contemplates a full fledged inquiry. A notice has to be issued to a Customs Brokers stating the grounds on which it is proposed to revoke the license or impose penalty and a Customs Broker has to submit a reply to the Deputy Commissioner of Customs nominated by the Commissioner to submit statement of defense and also to specify whether the Customs Broker desires to be heard in person - It is on a consideration of the report submitted by the Deputy Commissioner and the representation made by the Customs Broker that the Commissioner is required to pass an order either revoking the suspension of the license or revoking the license. In this view of the matter, the findings recorded under regulation 16(2) cannot in any manner have any bearing on the findings recorded under regulation 17. It needs to be noted that a finding has been recorded in the order dated June 11, 2021 that an attempt was made by the Appellant to export restricted items by mis-declaring the Customs Tariff Heading of the goods by M/s Balaji International through the Appellant as a Customs Broker and the Appellant failed to exercise due diligence at the time of filing the shipping bill. A finding has also recorded that both the exporter and the Customs Broker had stated at the time of personal hearing that goods were restricted at the time when the Shipping Bill was filed. Appeal dismissed.
|