CARGO CARE INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is filed by the petitioner seeking to quash Exts.P1 and P3 orders passed by the respondent, whereby the licence of the petitioner as a Customs Broker was suspended and later affirmed. Material facts for the disposal of the writ petition are as follows:

(2.) Petitioner is a Customs Broker and holder of regular licence issued by the Commissionerate of Customs, Cochin under Regulation 9(1) of Custom House Agent Licensing Regulations (CHALR) , 2004 [hereinafter called, 'Regulations, 2004]. The said licence is valid up to February, 2019. Regulations, 2004 is superseded by Customs Brokers Licensing Regulations, 2013. According to the petitioner, with due permission from appropriate Commissionerate, petitioner had extended Customs broker activities to Chennai, Mumbai, Bangalore and Hyderabad.

(3.) On 20.09.2016, the Directorate of Revenue Intelligence (DRI) , Bangalore Zonal Unit had intercepted the consignment of exporters M/s. Logo Trading and M/s. Valentino, which was exported by some other customs broker and investigation commenced on that day itself. During the investigation, it is found that the said exporters had taken assistance of the petitioner also in the past for export of goods and claimed export incentives, which were released by customs by conducting due investigation. It is also the case of the petitioner that, during last 15 months, no responsible person of the petitioner was summoned regarding the alleged irregularity committed by the petitioner while arranging export of the goods on behalf of the above said exporters. At present, petitioner has 40 employees working all over the branches and the petitioner is spending more than Rs.5 lakhs per month towards wages and salaries, apart from other working capital expenses to maintain the office and infrastructure.