2026-VIL-1867-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Suspension of licence - Regulation 16(1) of Customs Broker Licensing Regulations, 2018 - On intelligence of misdeclaration of country of origin to claim SAFTA benefit, an offence report was received by the Commissioner recommending action against the Appellant Customs Broker, which had filed Bills of Entry for the importer. The relied upon documents were received later. The Principal Commissioner suspended the licence of the Appellant about four months after the receipt of the offence report, and a SCN was issued a few days thereafter - Whether the immediate suspension of the Customs Broker licence pending enquiry, ordered after a delay of about four months from the offence report, is sustainable - HELD - The offence report contained the information regarding the omissions and commissions alleged against the Appellant. The suspension order did not disclose any additional information obtained through the relied upon documents which necessitated the suspension. No sense of urgency was shown or substantiated by the authorities. If they had reason to believe that the threat to Government revenue would be warded off by suspension, they were free to act within a reasonable period. Suspension after three to four months of the offence report, a few days before the SCN, is neither explained nor warranted by the facts of the case. The very fact of such delay negates the emergent condition required for taking precipitative action against the Customs Broker. This does not prevent the authorities from taking action in time under the procedure laid down by law - The impugned order is set aside, the suspension of the licence is revoked and the appeal is allowed
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