TMI Blog2014 (9) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms broker is required to submit his reply within 30 days – Where licence of Customs broker has been suspended and it has been decided to continue suspension, issue of notice within 90 days from date of receipt of offence report is mandatory – Admittedly offence report mentioning alleged misconduct of appellant had been received from DGRI, but required notice in terms of Regulation 20(1) was not issued within 90 days from date of receipt of offence report – In view of this, there is no justification for continued suspension – Suspension order passed by Commissioner, therefore set aside – Appeal allowed. - C/52977/2014 - Final Order No. C/A/54091/2014-CU(DB) - Dated:- 10-9-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner vide order dated 6-12-2013 suspended the Appellant s licence on the basis of the suspension order dated 6-12-2013 issued by the Commissioner of Customs (Import General), New Customs House, New Delhi, the Commissioner of Customs (General), Mumbai issued a prohibitory order dated 12-11-2013 prohibiting the appellant to operate in the Customs House at Mumbai. Subsequently a post-decisional hearing was given and the order dated 6-12-2013 was confirmed vide Order-in-Original No. 11/POLICY/NLB/2014, dated 11-2-2014. Against this order of Commissioner, this appeal has been filed praying for setting aside of the orders dated 6-12-2013 and 11-2-2014, passed by Commissioner of Customs (Imports General), New Delhi and also the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 6-12-2013 and subsequently after giving post-decisional hearing, the suspension order was confirmed vide order dated 11-2-2014. Under Regulation 19(2) of Customs Broker Licensing Regulations, where a licence is suspended under Regulation 19(1), the Commissioner of Customs shall, within 15 days from the date of such suspension, give an opportunity of hearing to the Customs broker whose licence has been suspended and may pass such order, as deemed fit, either revoking the suspension or continue it, as the case may be, within 15 days from the date of hearing granted to the Customs broker. In terms of proviso to Regulation 19(2) in case the Commissioner passes an order for continuing the suspension, the further procedure thereafter sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral of Revenue Intelligence on 7th October, 2013 and as such the investigation into the matter regarding the role of the Customs broker is complete, but the required notice in terms of Regulation 20(1) was not issued within 90 days from the date of receipt of the offence report. The show cause notice was issued only on 17-6-2014, long after 90 days from the date of receipt of the offence report. In view of this, we hold that there is no justification for continued suspension. The suspension order dated 6-12-2013 confirmed vide order dated 11-2-2014, passed by the Commissioner of Customs, Delhi is, therefore, are set aside. The appeal is allowed. (Operative part of the order pronounced in the open Court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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