SARO INTERNATIONAL FREIGHT SYSTEM Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In these Writ Petitions, the Petitioner has challenged the Order -in Original No.39599/2015, dated 13.7.2015, ordering for continuation of suspension of the Customs Broker Licence of the Petitioner and the show cause notice dated 13.7.2015, issued under Regulation 20 of the Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as the Regulations).

(2.) The case of the Petitioner is that the Petitioner was granted a licence during 1999 to operate as a Customs House Agent. Based on intelligence that the Petitioner is under invoicing the imports and thus, is evading payment of customs duty, search operations were conducted by the Directorate of Revenue Intelligence, Chennai Zonal Unit. During the investigation, statements were recorded from the representatives of the importers as well as the Manager of the Petitioner. After completing investigation, the respondent issued a suspension order dated 27.3.2015, suspending the operation of the licence of the Petitioner with immediate effect, by invoking the provisions of Regulation 19(1) of the Regulations. The Petitioner submitted a detailed written submissions on 5.5.2015, denying the allegations. However, the respondent passed the impugned order dated 13.7.2015, ordering continuation of the suspension order in terms of Regulation 19(2) of the Regulations. Along with the said order, the Respondent also issued the impugned show cause notice dated 13.7.2015, calling upon the Petitioner to show cause as to why the license issued to the Petitioner should not be revoked and security deposited by them should not be forfeited or penalty should not be imposed under Regulation 18, for their failure to comply with the Provisions of the Regulations. The Petitioner challenged the suspension order as well as the notice in a single Writ Petition in WP.No.22784/2015, which was dismissed as withdrawn, with a liberty to file separate writ petitions. Hence, these Writ Petitions have been filed.

(3.) Refuting the averments of the affidavits filed in support of the above Writ Petitions, a common counter affidavit has been filed by the Respondent and the brief contents of the same are as follows: -