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2022 (2) TMI 155

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..... aforesaid Regulations which has been extracted, it is deemed fit to hold that the suspension order has outlived its period of validity. The impugned suspension order is no longer in force. At the same time, liberty is given to the respondent to examine whether, on merits, the proceedings can be initiated under Regulation 20 of the aforesaid Regulations, in accordance with the well settled principles of law which has been repeatedly followed by this Court including the case of SANTON SHIPPING SERVICES VERSUS THE COMMISSIONER OF CUSTOMS, THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [ 2017 (10) TMI 621 - MADRAS HIGH COURT] . Petition disposed off. - W.P.No.1271 of 2019 And W.M.P.No.1423 of 2019 - - - Dated:- 12-1-2022 - Ho .....

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..... the petitioner namely, P.Devan on 17.08.2018 which preceded the impugned suspension order. The impugned suspension order is primarily challenged on the ground that the suspension order cannot continue and is contrary to the scheme of Customs Brokers Licensing Regulations, 2013 which was in force during the material period. 4.The learned counsel for the petitioner submits that as per Regulation 19 of the aforesaid Regulations, if the license is suspended under the Regulation, the Commissioner of Customs has to give an opportunity of hearing to the Customs Broker within a period of 15 days of such suspension of the license and is required to pass such order as he deems fit either revoking the suspension or continuing it, as the case may .....

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..... f the impugned order does not show that the Collector applied his mind to consider whether immediate action was necessary in this case. The order also does not state that the license was suspended because immediate action was necessary. I do not express here one way or the other as to whether on the facts of the case immediate action was necessary or was not necessary because it is for the Collector to take decision in that regard. 9.In the absence of any indication that there was application of mind by the Collector on the aspect as to whether immediate action was necessary, in my opinion, the impugned order cannot be sustained. The Collector gets jurisdiction to suspend the license in cases where immediate action is necessary. In t .....

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..... ed under Regulation 19(2) of the aforesaid Regulations, in view of the fact that the petitioner has been issued with a show cause notice dated 14.08.2018, the petitioner should submit to the aforesaid proceedings and that ultimate decision to be arrived in the aforesaid proceedings will have a bearing on the issue as to whether the impugned suspension order has to be revoked or not. 10.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondents. 11.The respondent having suspended the license of the petitioner under Regulation 19(1) of the Customs Brokers Licensing Regulations, 2013 on 15.06.2018 was required to take a decision one way or other, as to w .....

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..... statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, 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, as the case may be, to inquire into the grounds which are not admitted by the Customs Broker. (3). The Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall, in the course of inquiry, consider such documentary evidence and take such oral evid .....

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..... oker, pass such orders as he deems fit either revoking the suspension of the licence or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 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): 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 Commissioner of Customs. 13.Since the impugned suspension order dated 15.06.2018 has not culminated in the order either revoking the order of suspension or continuing with the order of suspension followed by a proceeding und .....

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