Custom
TRT-2025-
Cestat New Delhi
Date:-21-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 21 March 2023
Parties: M/s Global Forwarders Inc. Vs The Commissioner of Customs (Prev.), Customs Commissionerate Jodhpur
Facts –
- The Appellant, M/s Global Forwarders Inc., is licenced as Customs Broker, filed a shipping bill dated 26.06.2021 on behalf of M/s ZED A International.
- The consignment was examined by the officers of Customs, statement of the appellant was recorded, market survey was conducted and on 14.09.2022, and a show cause notice was issued proposing action under various provisions of the Customs Act, 1962.
- The Commissioner of Customs suspended the customs broker license on the ground that there is misuse of the Customs Broker Licence.
Issue –
- Whether the revocation of suspension of Customs broker license is possible to the appellant?
Order –
- The Tribunal held that simply because a suspicion has arisen in a particular case it is not a sufficient ground to suspend the licence of the customs broker who handled such imports/exports.
- When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. Therefore, there is no force in the submission of the appellant that the Commissioner has pre-decided the issues.
- It was also observed that after the impugned order, the Commissioner issued SCN dated 29.11.2022 proposing revocation of the licence. The appellant had, within a month, submitted its reply to the SCN dated 29.11.2022 on 26.12.2022. The enquiry officer submitted his report on 02.01.2023. All that is pending is the final decision by the Commissioner regarding revocation of licence.
- It was held that there is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage. Also requested the Commissioner to decide the SCN dated 29.11.2022 which proposes revocation of licence as soon as possible.
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