TMI Blog2015 (11) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by him does not suffer with infirmity on account of the same not being an immediate suspension order. - No infirmity in impugned order - Decided in favour of Revenue. - Customs Appeal No.-70023/2013 - ORDER NO.-FO/A/75143/15 - Dated:- 18-3-2015 - DR. D.M. MISRA, JUDICIAL MEMBER AND DR. I.P. LAL, TECHNICAL MEMBER For the Petitioner : Sri Tanmoy Chakraborty, Advocate Sri Chhandak Dutta, Advocate For the Respondent : Sri S. Sharma, Commr., A.R. ORDER Per DR. I.P. LAL By the impugned order, the Commissioner of Customs (Airport Admn.), Kolkata has suspended the CHA license and ordered for initiating revocation proceedings against the appellant. Being aggrieved, the appellant filed stay petition against the order of suspension alongwith appeal to this forum. This Tribunal vide order dated 5/8/2014, rejected their stay petition as writ petition No. 599 of 2014 filed by the appellant in the matter of initiating the revocation proceedings pending before the Hon ble High Court, Kolkata. 2. The Ld. Advocate mentions that by order Dated- 31/10/2014 in G.A. No. 3226 of 2014 filed by fi M/s. Kapoor Co., the Hon ble High Court of Calcutta has directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the said license as prescribed under Regulation 22 of the CHALR, 2004. 4. Ld. Advocate for the appellant CHA has submitted that in the present case, the goods were seized on 4th July, 2012 for alleged under valuation and mis-declaration of imported goods. Ld. Commr., however, suspended the license on 15th November, 2012 and confirmed the same during the post decisional hearing. It is the submission that there is a lapse of about 100 days in suspending the license from the date of detection of the offence. He submitted that this Tribunal in its judgments (i) 2007 (219) ELT 522 (Tri.-Bang) in case of Tass Clearing Services Pvt. Ltd. Vs. Commr. of Customs, Hyderabad-II (ii) 2009 (246) ELT 641 (Tri.-Chennai) in the case of Vector Freight Forwarders Vs. Commr. of Customs, Tuticorin set aside the suspension order as the same was not immediate suspension. He submits that according to para 7.2 of the Board Circular No. 9/2010 CUS dated 8th April, 2010, the investigating authority shall furnish its report within 30 days from the detection of the offence and within 15 days from its receipt, the license should be suspended. It is the contention that instructions of the Board are bindi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to the provisions of regulation 22, revoke the licence of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part of whole of security, or only order forfeiture of part of whole of security, on any of the following grounds name- (a) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (b) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere else; (c) any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or anywhere else which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station. (2) Notwithstanding anything contained in sub-regulation (1) the Commissioner of Customs may in appropriate cases where immediate action is necessary, suspend the licence of a Customs House Agent where an enquiry against such Agent is pending or contemplated. 7.2 In the present case, imported goods involving mis-declaration and under valuation were seize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not provide any time limit by which the investigating authority should arrive on the conclusion that an offence has been committed. Moreover, for arriving on such conclusion, it is necessary to examine various evidences and the progress of on going investigation. The Ld. A.R. however, submitted that in the present case, last statement was statement dated 5/9/12 of Shri Joy Prakash Gupta and thereafter an offence report dated 30/10/2012 was prepared by the investigating authority. We are of the view that the time taken by the Investigating Authority in preparation of the offence report is therefore, justified. On receipt of the offence report, the suspension order was issued within 15 days and therefore, we are not convinced with the contention of the Ld. Advocate that the suspension order not being immediate action is void. 7.5 As regards the case laws cited by the Ld. Advocate, we find that in case of Tass Clearing Services Pvt. Ltd. (Supra), offence was detected on 22/09/2006 and the CHA license was suspended on 22/11/2006. In case of M/s. Vector Trade Forwarders (supra) red sanders was seized on 12/08/2008 and thereafter only one statement was recorded on 22.09/2008 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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