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2023 (10) TMI 249 - AT - CustomsContinuation of suspension of Customs Broker License - appellant were employed by M/s Aditya Exports as a Customs Broker or not - transacting customs broker business or not - role of Custom Broker between SEZ and DTA transactions - Regulation 10 (a) of Customs Brokers Licensing Regulations, 2018 - HELD THAT:- The suspension in the instant case has been done by prima facie considering the report of DRI which was implemented as per the appellant with delay at least in two stages. The last statement in the matter was recorded on 28.04.2023, however the report was sent by DRI on 07.07.2023, which is beyond 30 days period prescribed by the Board, and circular 09/2019-Cus dated 8 April, 2010. Further there is delay in immediate suspension order as the same was passed after 15 days of the receipt of the offence report as pointed out and reproduced in para 19 (supra) of the submission. The appreciation of evidence and the capacity in which the employee worked cannot be clearly established either way, till the investigation is still in progress - the Learned Commissioner has acted on prima facie appreciation of the evidence made available to him in the report published by the DRI. The matter regarding time lines as well as Board circular and it is applicability after coming into force of CBLR -2018 were also considered in 2020 (371) ELT 685(Madras) in the matter of M/S. KTR LOGISTICS SOLUTIONS PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS, THE INQUIRY OFFICER/DEPUTY COMMISSIONER OF CUSTOMS [2019 (12) TMI 22 - MADRAS HIGH COURT], in which the Hon’ble High Court considered various decisions which were available in favour of the party as well as in favour of department. Regarding whether conditions and time lines prescribed were mandatory or declaratory and it was held that the time limit prescribed at each stage needs to be complied with mandatorily, if not the consequence that would follow is the continuation of the suspension of his license thereby affecting/paralyzing the business activities of the licensee. These consequences, though not mentioned in the Regulations, are however evident apparently on the face of the facts and circumstances. Therefore, it cannot be said that there is no consequence for non adherence to the time limit and therefore, such time limit is only directory and not mandatory. Thus, no contrary decision by Hon’ble High Court of Gujarat has been brought to notice by either side on mandatory and declaratory nature of the time lines prescribed as well as to indicate that Board Circular No/. 09/2010-Cus at 08.04.2010 has been withdrawn or superseded, we have no difficulty in observing as deduced from decisions above that time lines are mandatory conditions and need to be observed including those prescribed in the Board Circular of 09/2010-Cus. In the instant case since there is a breach of time lines prescribed by the Board, we therefore hold that in the facts of the case the suspension done is bad in law - revocation of suspension is ordered. Appeal allowed.
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