Home Case Index All Cases Customs Customs + AT Customs - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 451 - AT - CustomsContinuation of suspension of ‘customs broker’ licence - Invocation of regulation 16 of Customs Broker Licensing Regulations, 2018 - allegation of import of several articles by misdeclaration - HELD THAT:- The present dispute, appealing , as it does, against suspension of ‘customs broker’ licence that appeared to have been prompted, no doubt, by facts and circumstances relating to import effected on behalf of client, does not lend itself to scrutiny beyond very limited aspect of Customs Broker Licensing Regulations, 2018. Furthermore, suspension is nothing but an interim measure and which normally does not warrant interference unless the licensing authority has, itself, breached principles of natural justice or is in circumstances in which recourse to such measure is obviously inappropriate. Regulation 16 of Customs Broker Licensing Regulations, 2018 empowers the licensing authority to suspend a ‘customs broker’ licence but only upon determination of immediate reaction and as intendment of temporary deprivation preceding permanent erasure. Though the provisions do saddle such empowerment with the prerequisite of immediacy, there are no guidelines for determination of limits of immediacy and that, in our opinion, is best left to the licensing authority. It is not in dispute that the proceedings had not been initiated at the time of suspension and, in accordance with regulation 16 of Customs Broker Licensing Regulations, 2018, such instances of suspension should be followed by proceedings, including issue of chargesheet within the prescribed timeframe, for it to be bona fide exercise of authority. The time limit for initiating such action in all, and any, circumstances has also lapsed. The pre-condition for invoking the power of suspension, viz., that of temporary detriment pending initiation and conclusion of proceedings for revocation, did not appear to have been intended to be complied with at all. Consequently, the suspension of licence, ordered to be continued by the impugned order, is not in accordance with the Regulations for want of intent to be taken to legal conclusion. The suspension is set aside and the licence restored for operation - Appeal allowed.
|