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M/s. Suman International Versus Commissioner of Customs (Airport & Admn.) , Kolkata

Revocation of CHA License - forfeiture of security deposit - time limit as prescribed in Regulation 22 of Customs House Agents Licensing Regulation(CHALR), 2004 - Held that: - Regulation 20(5) provides the preparation of report by the enquiry officer within 90 days from the date of issuance of the notice under Regulation 20(1) of Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013. In the present case, the enquiry officer has taken 8 months - Further, Regulation 20(7) provides that th .....

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ture has prescribed the time limit for taking steps in each and every stage as prescribed in the sub-Regulations of Regulation 22. The Commissioner of Customs cannot ignore such time limit without assigning any reason or in an unusual situation. In the present case, there is no material on record for contravention of the provisions of the law. - Appeal allowed - decided in favor of appellant. - Appeal No. C/166/12 - Order No. FO/A/77346/2017 - Dated:- 11-7-2017 - Shri P. K. Choudhary, Member .....

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xports Pvt.Ltd. had made fraudulent export of Readymade Garments to Russia under DEPB scheme. The said exporter had availed DEPB licence from DGFT. It is noticed that the name of the appellant was shown in the Bills of Export. The appellants Customs House Agent licence was suspended. The Tribunal by order dated 16.01.2006 set aside the suspension order. Thereafter the Commissioner of Customs, on the basis of the enquiry report, revoked the Customs House Agents licence, against which the present .....

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]. 4. The ld.A.R. appearing on behalf of the Revenue reiterates the findings of the adjudicating authority. 5. Heard both sides and perused the appeal records. 6. For the purpose of proper appreciation of the case, Regulation 22 of Customs House Agents Licensing Regulations 2004 is reproduced below:- REGULATION 22. Procedure for suspending or revoking licence under Regulation 20. (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent [within ninety days from t .....

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rovided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20.] (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into the grounds which are not .....

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Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inqui .....

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sioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders [as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of customs or Assistant Commissioner of Customs, under sub-regulation (5)].. (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 .....

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2. The appellantsmain contention is that the alleged offence i.e. export of consignment of sub-standard quality garments under drawback by one M/sSungrowth Exports Pvt.Ltd. took place in the year 2001-2002 and the first statement of the exporter was recorded on 25.6.03. Thereafter, the statement of the partner of the CHA was also recorded on 9.7.03. In his subsequent statement recorded on 4.8.03, the exporter denied that the present CHA was engaged in the export of the goods. However, subsequen .....

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the case of G & K Shipping Pvt.Ltd. Vs. CC(General), Mumbai reported in 2005 (68) RLT 569 (CESTAT-Mum.). 3. Apart from the arguments on the merits of the case, we find that the appeal can be disposed of on the above short-point. Admittedly, the offence of alleged irregularisation took place in the year 2002 and the suspension order was issued almost after three years of filing the shipping bills. The Tribunal in the above referred decision has held that power of suspension has an immediate .....

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ular proceedings for cancellation of the licence has already been started by way of issuance of show-cause notice dated 22.6.05 under the provisions of CHA (LR) and reply has already been filed by the appellant. As such, we find no reasons to continue the suspension of the licence. The same is accordingly set aside and appeal is allowed. 8. The ld.Counsel for the appellant placed the list of dated as under:- Date Action Taken By the Licensing Authority 24.05.2005 Suspension of License vide Memo .....

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e license of CHA along with order of forfeiture of security deposit. 9. We find that the Commissioner of Customs issued Notice on 22.06.2005 under Regulation 22 of Customs House Agents Licensing Regulation(CHALR), 2004. It is seen that in spite of the order of the Tribunal dated 19.01.2006, the said licence was again suspended on 16.02.2009 and again issued notice on 30.08.2010 for revocation of the licence. It is noted that the entire case was made out on the basis of export of the consignment .....

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nt) Regulations (CBLR), 2013. In the present case, the enquiry officer has taken 8(eight) months. Further, Regulation 20(7) provides that the Commissioner of Customs may pass the order within 90(ninety) days from the date of submission of the enquiry report. The ld.Counsel contended that the Regulation 20 prescribed the total time limit of 270(two hundred and seventy) days and 9(nine) months. But, in the present case, it has taken 24(twenty four) months. The Tribunal in the case of Hindustan Shi .....

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of Customs, New Delhi (ii) 2015-TIOL-2467-CESTAT-DEL M/s.. Lohia Travels and Cargo Vs. Commissioner of Customs (General), New Delhi (iii) 2016-TIOL-524-CESTAT-DEL M/s. Zen Cargo Movers Pvt. Ltd. Vs. Commissioner of Customs, New Delhi. 3. It would be preferable to place the time limit prescribing the limitation under respective regulations as under for convenience of reading : CHALR,2004 CBLR,2013 Purpose Specified Time Period 22 (1) 20 (1) Issuance of Show Cause Notice to the CHA/CB by the Commi .....

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ner of Customs, Chennai reported in 2015-TIOL-2916-HC-MAD-CUS has held as under: 28. . It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by a notification dated 8.4.2010, amendments prescribing time period for initiating ac .....

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