TMI Blog2020 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 - Dated:- 27-6-2019 - Shri P.K. Choudhary, Member (J) and P. Venkata Subba Rao, Member (T) Shri Arijit Chakraborty, Advocate, for the Appellant. Shri A. K. Singh, A.C. (A.R.), for the Respondent. ORDER This appeal is filed against Order-in-Original No. KOL/CUS/AIRPORT/ADMN/20/2017, dated 18-10-2017, passed by the Commissioner of Customs (Airport Administration), Kolkata. 2. The facts of the case are that the appellant herein is a Customs Broker having License No. S-116, issued by the Commissioner of Customs, Kolkata under Regulation 7 (1) of CBLR, 2013. In the course of an investigation by the Directorate of Intelligence, it was suspected that the Customs Broker is actively connected with the fraudulent import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther procedure thereafter shall be as provided in regulation 20. The procedure for revocation of the licence for imposing penalty under Regulation 20 is as follows : Regulation 20. Procedure for revoking licence or imposing penalty . - (1) The [Principal Commissioner or Commissioner] of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The [Principal Commissioner or Commissioner] of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The [ Principal Commissioner or Commissioner] of Customs shall, after considering the report of the inquiry and the representation thereon, if any, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Commissioner and requested that the matter may be adjourned till the CESTAT passes an order in the present case. 5. Countering this, the Ld. Counsel submits a copy of the notice issued to them by the Commissioner which is titled is Notice for personal hearing in the matter of confirmation of suspension of Customs Broker Licence vide Order-In-Original, dated 18-10-2017 to M/s. Sadguru Forwarders (P) Ltd. The Customs Broker was directed to appear on 14-2-2019 at 12.30 hrs. for hearing alongwith their submissions. Ld. Counsel submits that this notice itself is defective because confirmation of suspension had already been done in 2017 and nothing more is required in terms of Regulation 19 of CBLR, 2013. No show cause notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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