Lohia Travels & Cargo Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that revocation of customs broker license without providing relied upon documents and statements by the Inquiry Officer is against the principles of natural justice and hence the order deserves to be set aside.
Facts- The order dated 08.11.2021 passed by the Commissioner of Customs (Airport & General), New Delhi revoking the customs broker license of the appellant and ordering for forfeiture of the whole amount of security deposit and also imposing a penalty of Rs. 50,000/- on the appellant has led to the filing of this appeal.
It transpires from the records that initially the customs broker license of the appellant was suspended by exercising powers under the provisions of the Customs Broker License Regulations, 2018 and subsequently, by an order dated 20.03.2021, the suspension of the license was confirmed.
The records further indicate that thereafter a show cause notice dated 17.05.2021 purporting to be under regulation 17 (1) of the 2018 Regulations was issued to the appellant.
Conclusion- It was incumbent upon the Inquiry Officer to have supplied all the documents to the customs broker. By asking the appellant to approach another section of the department clearly shows that the Inquiry Officer shirked from the duties entrusted upon him under the 2018 Regulations. A customs broker is not supposed to run from one department to the another to obtain the documents on the basis of which the show cause notice was issued and which documents also form the basis for revoking the customs broker license of the appellant. In any case, the documents were not supplied to the appellant. The 2018 Regulations, as noted above, clearly comprehend a fairy inquiry, but the present inquiry shows that principles of natural justice have been violated.
