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TMI Blog2023 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... suspension of 'customs broker' licence of M/s Eicon Impex LLP, after the initial order on 28th December 2022, consequent to mandated 'postdecisional hearing' of 10th January 2023. It would appear that the appellant had handled bill of entry no. 2422378/13.09.2022 for import of several articles by M/s White Feather Trading Company which, upon examination on 21st September 2022, was found to have been mis-declared and, in view of the lapse, led to suspension. 2. Several reasons had been adduced in the impugned order for resort to suspension of 'customs broker' licence and in the grounds of appeal countering these but concerned, as they are, with breach of obligations under Customs Broker Licensing Regulations, 2018, the present disposal mus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been held that the delay of over six months erases justification for immediate suspension and, in Poonam Cargo Services v. Collector of Customs, Delhi [1999 (110) ELT 696 (Tribunal)] holding that only circumstances leading to necessity of immediacy of action would have to be considered, and been taken note of, to set aside the detriment. He pointed out that, in the same way, the Tribunal in R N Lal & Brothers v. Commissioner of Customs (Preventive), WB, Kolkata [2006 (205) ELT 686 (Tri.-Kolkata)] and in G & K Shipping Pvt Ltd v. Commissioner of Customs (General), Mumbai [2005 (192) ELT 251 (Tri.-Mumbai)] had insisted that principles of natural justice must necessarily be followed for such action. 5. On the other hand, Learned Authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. 8. Nonetheless, suspension of a licence carries with it a detriment of prohibition on continued working of 'customs broker' and, however temporary, is yet a detriment. Other than immediacy, the other essential condition for resort to suspension is the intent to continue, or commence, proceedings initiated therein. The period within which such proceedings may be initiated is also incorporated in the regulations governing administration of licences as ninety days from receipt of the offence report. In the present instance, licence itself was suspended only after the stipulated ninety days and, thereby, has jeopardized the propriety of commencement of any subsequent proceedings. It is not in dispute that the proceedings had not been in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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