Case Law Details
M. K. Saha and Co. Vs Union of India (Calcutta High Court)
Conclusion: In present facts of the case, the Hon’ble High Court observed that corrigendum under Section 154 of the Customs Act, 1962 is not sustainable in law since in the name of rectification of clerical or arithmetical or typographical mistake neither any additional penal order of suspension of license can be inserted nor any fresh condition can be imposed for restoration of Customs Broker license when the punishment of suspension of license itself had no existence in the original order of adjudication.
Facts: In present facts of the case, petitioner is a partnership firm having a customs broker licence which is valid up to 23rd May, 2026. A proceeding under Section 17 of the Customs Broker Licensing Regulations, 2018 (“CBLR, 2018” in short) was initiated against the petitioner which was finally culminated into original adjudication order dated 3rd March, 2021 imposing punishment of penalty of Rs. 50,000/- and forfeiture of security deposit.
It is the case of the petitioner that on 18th March, 2021 while processing a bill of entry at the Indian Customs EDI system it came to know of an “Alert” in EDI system of the Customs that the licence of the petitioner has been suspended against which petitioner made a representation on 19th March, 2021 before the respondent concerned to consider the case of the petitioner so that it can process the bill of entry and transact the business as a customs broker.
The petitioner has contended that the impugned action of issuance of “Alert” and “Suspension” of the aforesaid licence of the petitioner in Customs EDI system is in total departure and violation of due process of law as envisaged under Customs Act, 1962 and Customs Brokers Licensing Regulations, 2018 thereunder and it amounts to infringement of petitioners’ right to livelihood and right to carrying on its business. During the pendency of the Writ petition, petitioner has filed statutory appeal on 23rd June, 2021, before the Learned Tribunal by making pre-deposit of 7.5% of the penalty amount of Rs. 50,000/- imposed by the adjudicating authority by the order dated 3rd May, 2021 and also challenging the impugned punishment of forfeiture of security deposit of the petitioner.
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