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M/s International Cargo Agents Versus Commissioner of Customs

Revocation of CHA license - Quantum of security - Held that:- An assessee is entitled to his own view point and is within his rights to challenge the view of the Revenue. This is what exactly the appellant did. He challenged the earlier order of the Commissioner being Order No.30/2013 before the Tribunal, in exercise of his right of appeal granted to every citizen. In fact the earlier order passed by the Commissioner itself, in its preamble, observed that an appeal can be filed before the Tribun .....

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se which has already been renewed by Commissioner himself till 2021 cannot be revoked on this sole ground that instead of accepting the directions of the Commissioner, the appellant has chosen to file an appeal before the Tribunal. As such, we find no merits in the impugned order of the Commissioner revoking the appellant's license and imposing penalty on him. The order is set aside - Decided in favour of appellant. - C/22275/2014-DB - Final Order No. 22074/2015 - Dated:- 21-10-2015 - Archana Wa .....

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r license was suspended for one month with effect from 1.7.2013 along with forfeiture of the security furnished by the said CHA. On completion of the suspension period of one month, the appellant approached the Revenue for renewal of his CHA license on furnishing a fresh security of ₹ 75,000/-. In the meanwhile, the old CHA Licensing Regulations, 2004 were superseded by the new Customs Brokers Licensing Regulations 2013 (hereinafter referred to CBLR, 2013). In terms of the new provisions o .....

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₹ 5 lakh in terms of the new CBLR 2013. However, their license was restored and was held to be valid up to 24.10.2021 subject to clarifications issued by the Central Board of Excise and Customs, New Delhi. 2. It seems that Board by its letter dated 6.9.2013 clarified that in terms of Regulations 8 of CBLR 2013, a Customs Broker is required to submit security of ₹ 5lakh for issuance of suspended license. Accordingly, the appellant was directed by the Commissionerate's Office vide .....

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nt and the customs and the appellant was repeatedly advised to give the additional security failing which appropriate action would be taken against him. As the appellant did not comply with the said directions and continued to submit that it is the old security amount which would be applicable, his license was further suspended on 26.11.2013 in terms of Regulations 19(1) of the CBLR 2013. After post decisional hearing, the Commissioner vide his Order-in-Original No.30/2013 dated 20.12.2013 order .....

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e appellant also put to challenge the order dated 20.12.2013 before the Tribunal, reiterating his view points. The Tribunal vide its Final Order No.20373/2014 dated 10.3.2014 held against the appellant and directed him to comply with the directions of the Commissioner. Accordingly, subsequent to the receipt of the said order of the Tribunal, the appellant complied with the directions of the Commissioner to execute an additional security to the extent of ₹ 5 lakhs. 2.3 In the meanwhile, the .....

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00/- upon him in terms of Regulation 18 of the CBLR 2013. 3. After hearing both the sides duly represented by Mr. B. V. Kumar, Advocate for the appellant and Mr. N. Jagadish, Superintendent (AR) for the Revenue and after taking into account the factual developments spread over a period of time, we find that the appellant's suspended license for a period of one month was renewed by the Commissioner himself subject to the dispute settlement on the point of security amount. Whereas the appellan .....

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tinued. The said suspension order was challenged by the appellant before the Tribunal, which did not agree with his view point and held that security of ₹ 5 lakhs has to be given by the appellant. In compliance to the order of the Tribunal, the appellant submitted the said security and approached the Revenue for renewal of his license. 3.1 After going through the impugned order, we find that the reasoning of the adjudicating authority for refusing to renew his license and revoking the same .....

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