Case Law Details
India Transport & Travel Private Limited Vs Commissioner of Customs (Airport & ACC) (CESTAT Kolkata)
CESTAT Kolkata held that suspension of Customs Broker license at the stage of Show Cause Notice unjustified as the same will have serious implication on the livelihood of many employees working in the organization.
Facts- The Appellant is a Customs Broker (CB). The Appellant filed a Bill of Entry for warehousing of the import consignment of M/s. Eastern Light Industries Pvt.Ltd. and opted for First Check i.e. 100% examination for the import consignment. After First Check, the SIIB (Port) seized the import consignment on 17.06.2022 u/s. 110(1) of the Customs Act, 1962 upon the allegation that the consignment of goods namely ‘Data Processing Servers” falling under CTH 84714190 for which the warehousing Bill of Entry filed by the Appellant was not supported by valid documents as mandated under Para 2.31 of Foreign Trade Policy, 2015-2020 and non-availability of certain NOC from MoEF and BIS Regulations.
Accordingly, an investigation was initiated by SIIB (Port) and on completion of the investigation a Show Cause Notice was issued by the Ld.Addl. Commissioner of Customs. Thereafter, the Appellant was issued a CB Order, wherein the Customs Broker License of the Appellant was suspended under Regulation 16(1) of CBLR, 2018 upon the allegation that the Appellants have violated Regulation 10(d), 10(e), 10(f) and 10(m) of CBLR, 2018 while discharging their duty with respect to the import consignment of M/s. Eastern Light Industries Pvt. Ltd.
Commissioner of Customs (Airport & ACC) ordered for continuation of the suspension and initiated further proceeding under Regulation 17(1) of CBLR, 2018. Being aggrieved by and dissatisfied with the impugned Order dated 10.01.2023, the Appellant is before us.
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