TMI Blog2021 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... giving an opportunity of hearing to the Customs Broker. On the other hand, the procedure under regulation 17 contemplates a full fledged inquiry. A notice has to be issued to a Customs Brokers stating the grounds on which it is proposed to revoke the license or impose penalty and a Customs Broker has to submit a reply to the Deputy Commissioner of Customs nominated by the Commissioner to submit statement of defense and also to specify whether the Customs Broker desires to be heard in person - It is on a consideration of the report submitted by the Deputy Commissioner and the representation made by the Customs Broker that the Commissioner is required to pass an order either revoking the suspension of the license or revoking the license. In this view of the matter, the findings recorded under regulation 16(2) cannot in any manner have any bearing on the findings recorded under regulation 17. It needs to be noted that a finding has been recorded in the order dated June 11, 2021 that an attempt was made by the Appellant to export restricted items by mis-declaring the Customs Tariff Heading of the goods by M/s Balaji International through the Appellant as a Customs Broker and the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... war Raza, learned Counsel appearing for the Appellant submitted that once the suspension of the Customs Brokers License of the Appellant was revoked by order dated October 19, 2020 under regulation 16(2), the Commissioner could not have proceeded under regulation 17 for revocation of the license. According to the learned Counsel for the Appellant, the Commissioner could proceed under regulation 17 only if the Commissioner had, instead of revoking the suspension of the license, decided to continue the suspension. Learned Counsel also submitted that when the Commissioner had recorded findings in the order dated October 19, 2020 while passing the order revoking the suspension order, then the same grounds could not have formed the basis for revoking the license of the Appellant, in the absence of additional facts. 5. Shri Sunil Kumar, learned Authorized Representative of the Department submitted that proceedings under regulation 16 relate to suspension of a license, while proceedings under regulations 14 and 17 relate to revocation of license. Thus, even if the Commissioner had revoked the suspension order under regulation 16(2), nothing prevented the Commissioner from proceeding un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ension, give an opportunity of hearing to the Customs Broker whose license is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be, within fifteen days from the date of hearing granted to the Customs Brokers: Provided that in case the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, passes an order for continuing the suspension, further procedure thereafter shall be as provided in regulation 17. 17. Procedure for revoking license 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 license 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 defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, under sub-regulation (5): Provided that no order for revoking the license shall be passed unless an opportunity is given to the Customs Broker to be heard in person by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. 8. Regulation 14 deals with revocation of license or imposition of penalty. It provides that the Commissioner of Customs may, subject to the provisions of regulation 17, revoke the license of the Customs Broker and pass an order for forfeiture of part or whole of security on the grounds mentioned in the said regulation. Regulation 16 deals with suspension of license. It provides that notwithstanding anything contained in regulation 14, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the license of a Customs Broker where an inquiry against the Customs Broker is pending or contemplated. It also provides that in such a situation where the license has been suspended, a notice of opportunity of hearing has to be provided to the Customs Broker, whereafter the Commissioner of Customs may either revoke the suspension or continue with it. In a case where the Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against Customs Brokers, for the purpose of ascertaining the correct position. The Customs Broker is also entitled to cross examine the persons examined and at the conclusion of the inquiry, the Deputy Commissioner has to prepare a report of the inquiry and after recording his findings thereon submit it to the Commissioner. The Commissioner thereafter has to furnish to the Customs Broker a copy of the report of the Deputy Commissioner and require the Customs Broker to submit within the specified period any representation that he may wish to make against the said report. It is on a consideration of the report submitted by the Deputy Commissioner and the representation made by the Customs Broker that the Commissioner is required to pass an order either revoking the suspension of the license or revoking the license. In this view of the matter, the findings recorded under regulation 16(2) cannot in any manner have any bearing on the findings reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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