2024-VIL-828-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Regulation 17(4) of Customs Broker Licensing Regulations, 2018 – Revocation of customs broker licence – Forfeiture of security deposit – Appellant/Customs Broker filed Bill of Entry for import of goods for importer – Investigation revealed that importer was a dummy firm and goods covered under Bill of Entry were undervalued, mis-declared and prohibited in nature – Alleging violations on part of Appellant, Commissioner initiated proceedings under the Regulations by issuing a notice to Appellant – On basis of inquiry report submitted by Inquiry Officer, Commissioner revoked license of Appellant and ordered for forfeiture of entire security deposit and imposed penalty – Whether impugned order passed by Commissioner ordered for revocation of licence held by Appellant as Customs Broker is sustainable – HELD – Main contention of Appellant is that neither Inquiry officer nor Commissioner gave an opportunity to Appellant to bring correct facts on records by way of cross-examination of persons whose statements were relied upon by Department – Right of cross-examination has been recognized under Regulation 17(4) of the Regulations, which requires Inquiry Officer to give reasons if he intends to deny such right to Customs Broker – Despite specific request by Appellant to cross examine witnesses, no attempt was made to secure their presence in adjudication proceedings – Not allowing an opportunity to cross-examine persons examined in support of grounds forming basis of proceedings has resulted in causing serious prejudice to Appellant – Moreover, Inquiry Officer delayed issuance of his report beyond prescribed period provided under the Regulations – Time stipulated under the Regulations for issuing show cause notice as well as filing report is not directory, but it is mandatory – Proceedings are vitiated by non-compliance of time limit prescribed in the Regulations – Impugned order passed by Commissioner set aside – Appeal allowed
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