TMI Blog2019 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledging the prescriptions as statutorily binding, the Hon'ble High Court held that the time-line and adherence thereof needed further test against the facts and circumstances of each case and the reasons for delay should also be considered to appreciate and assign the responsibility as well as consequences thereof. The relationship of a custom broker with a licensing authority is one of near employment as a facility for smooth clearance of cargo on behalf of importers/exporters who may be at other locations. Unlike tax disputes, the consequence of detriment under the Licensing Regulations has a bearing on the lives of the brokers as well as their dependents. There can be no doubt that suspension for long periods of time or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per: C J Mathew This appeal of M/s. Sai Dutta Shipping Agency Pvt Ltd lies against suspension of custom broker licence. The licence, issued under regulation 10 of the erstwhile Custom House Agent Licensing Regulations, 1984, was valid till 3rd May 2020. By order no. 1/2018-19 dated 12th July 2018, the licence was suspended consequent upon alleged irregularities that were noticed by Directorate of Revenue Intelligence in exports made under claim for drawback that was subjected to investigation. The said order was followed by a post-decisional hearing, which, thereafter, vide order dated 12th September 2018 stood confirmed. 2. Learned Counsel for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y proceedings which are initiated are completed expeditiously, are not prolonged and some checks and balances must be ensured. One step by which the unnecessary delays can be curbed is recording of reasons for the delay or non-adherence to this time-limit by the Officer conducting the inquiry and making him accountable for not adhering to the time schedule. These reasons can then be tested to derive a conclusion whether the deviation from the time line prescribed in the Regulation, is reasonable . This is the only way by which the provisions contained in Regulation 20 can be effectively implemented in the interest of both parties, namely, the Revenue and the Customs House Agent. 4. Having heard both sides, the issue befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods of time or disproportionate penalties impact these persons. It is in acknowledgement of the criticality of expeditious action that the Regulations contemplate prescription of timeline, without which an atmosphere of lack of accountability would pervade the entire exercise. 6. In the present instance, it is seen that the gap between the original order of suspension on 12th July 2018 and confirmation of the said suspension is close to two months. The Regulations prescribe that the offer and completion, of post decisional process be limited to 15 days from the date of the first suspension. It would, therefore, be reasonable to expect such confirmation order soon after the hearing, however much the delay is attributable ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
