9911796707
TMI Blog2023 (5) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... (CBLR) as well as imposition of penalty of Rs.50,000/- under Regulation 18 of CBLR, even after absolution of liabilities in the inquiry report is assailed in this appeal. 2. Facts of the case, in brief, is that Appellant is a Customs Broker who was charged with violation of Regulation 10(d) and 10(n) of the CBLR, 2018 after DRI, Kolkata intercepted some live consignment of black-paper imported by allegedly a fake importer M/s. Bruno Exports through Nhava Sheva, Mumbai using advance authorisation. Its licence was suspended, inquiry was conducted in which charges framed against the Appellant CB for violation of Regulation 10(d) and 10(n) were not proved but dis-agreeing with the said agreement, learned Principle Commissioner of Customs (Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (370) E.L.T 1074 (Tri. - Del.), Shasta Freight Services Pvt. Ltd versus Pr. Commissioner of Customs., Hyderabad reported in 2019 (368) E.LT 41 (Telangana), Pr. Commissioner of Customs versus Shasta Freight Service Pvt. Ltd. reported in 2022 (381) E.LT 436 (S.C.), learned Counsel for the Appellant Mr. N.D. George argued about noncompletion of inquiry within the stipulated time frame of 90 days and its resultant effect as well as denial of opportunity of cross examination of principal witnesses to the Appellant while learned Authorised Representative for the Respondent-Department Mr. S.K. Hatangadi supported the reasoning and rationality of the order passed by the Principal Commissioner of Customs (General) and sought for no interference by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the license of the Customs Broker 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 Principal Commissioner of Customs or Commissioner of Customs, as the case may be." (underlined to emphasise) 5. As could be noticed, in the instant case the report of inquiry was not furnished to the Appellant seeking his response in compliance to para 6 of Regulation 17 apparently for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out the offence. This being the dictate of law, we are of the considered view that the Principal Commissioner of Customs (General) had exceeded his jurisdiction in proceeding against the Customs Broker, despite charges being not established in the inquiry report. Hence the order.
THE ORDER
6. The appeal is allowed and the order passed by the Principle Commissioner of Customs (General), Mumbai vide Order-in-Original CAO No. 37/CAC/PCC(G)/SJ/CBS Adj dated 03.08.2022 is hereby set aside. The licence of Customs Broker is restored back to him. Accordingly, penalty is set aside and order of forfeiture of security deposit is nullified, with consequential relief, if any.
( Operative portion of the order pronounced in open court ) X X X X Extracts X X X X X X X X Extracts X X X X
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