2025-VIL-1871-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Regulations 10 and 11 of Customs Broker Licensing Regulations, 2013 – Suspension of customs broker licence – Order of revocation – Sustainability – Directorate of Revenue Intelligence received intelligence to effect that importer had cleared multimedia speakers by mis-declaring them as Computer Peripherals – Investigation revealed that imported had filed Bills of Entry through Respondent/Customs Broker for clearance of multimedia speakers – Proper officer suspended Customs Broker licence of Respondent for alleged violation of Regulations 10, 11(a), 11(d) and 11(e) of the Regulations – Adjudicating Authority revoked order of suspension issued against Respondent – Whether revocation of suspension of Customs Broker licence issued to Respondent is justified in facts of this case – HELD – Case of Commissioner/Appellant is that Adjudicating authority had not spelt out reasons for revocation of suspension of Customs Broker licence and considering the gravity of offence committed, Adjudicating authority should have waited for outcome of inquiry before revoking suspension of Customs Broker licence. In impugned Order-in-Original, Adjudicating authority had spelt out the reason for revocation of suspension of Customs Broker Licence. While revoking suspension of Customs Broker Licence issued to Respondent, Adjudicating Authority had taken into consideration the alleged offence committed by Respondent. There is nothing in impugned order to support Appellant’s contention that Adjudicating authority had not considered enormity of offence before revoking suspension of Customs Broker licence of Respondent. During pendency of this appeal, Customs Broker Licence of Respondent was again suspended in connection with some other case, therefore, present appeal becomes infructuous – Appeal dismissed
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