IMPEXNET LOGISTIC Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The challenge in this writ Petition is to an order dated 1st June, 2015 passed by the Respondent, i.e. the Commissioner of Customs (General), New Delhi, whereby the Petitioner's Customs Broker (CB) licence was revoked and the bank guarantee of Rs. 75,000/- was directed to be forfeited.

(2.) From the list of dates submitted by Ms. Sonia Sharma, learned counsel for the Respondent, it is seen that a show cause notice (SCN) had been issued under Section 124 of the Customs Act, 1962 ('CA') by the Commissioner of Customs on 27th December, 2012 in respect of an alleged illegal import by M/s. NGR International. The Petitioner had acted as the Customs House Agent (CHA) with respect to the said transaction. The Respondent states that the offence report dated 8th January, 2013 was received in the office of the Respondent on 31st January, 2013. On the basis of the above offence report, the CB licence of the Petitioner was suspended by the Respondent on 13th February, 2013. The said suspension was confirmed by an order dated 11th April, 2013.

(3.) Against the confirmation of the suspension, the Petitioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT in the said appeal asked the Customs Department to submit a report regarding the status of investigation. It appears that thereafter on 9th December, 2013 show cause notice (SCN) was issued to the Petitioner under the provisions of the Customs House Agent Licensing Regulations, 2004 ('CHALR') [since replaced by the Customs Broker Licensing Regulations, 2013 ('CBLR, 2013')] read with Section 159A of the CA asking the Petitioner to show cause why its CB licence issued should not be revoked.