INDO Vs. UNION OF INDIA

JUDGEMENT

(1.) The appellant is holder of a licence, at present suspended, which was issued under the Customs House Agents Licensing Regulations, 2004. These Regulations of 2004 stood superseded by the Customs Brokers Licensing Regulations, 2013, which came into effect from 21st June, 2013. There has been subsequent amendment to the 2013 Regulations on 5th January, 2016 but for the purpose of adjudication of this appeal, this amendment is not of much significance. The present appeal is against the judgment of a learned Single Judge of this Court delivered on 22nd February, 2017 [2017 (349) E.L.T. 564 (Cal.)] dismissing the appellant's writ petition, in which the appellant questioned the legality of its order of suspension. The order of suspension was initially passed on 30th December, 2016 (CB Order No. 11/2016) by the Commissioner of Customs (Airport and Administration) on 30th December, 2016, and subsequently confirmed by the same authority on 27th January, 2017 upon giving post-decisional hearing.

(2.) The appellant at the material time was rendering the services for customs clearance of goods to different importers and exporters. Suspension of the appellant's licence was in relation to transactions of certain importers, for whom the appellant acted as a customs house agent. The substance of allegations in relation to such import transactions was that branded glass chatons were being imported under the guise of "artificial stones" or "imitation stones", by misdeclaring the description as also the value of the imported items. There are allegations of clearing several consignments in different names using fictitious and non-existing Import-Export Codes. The bills of entry forming the subject of dispute related to the year 2009-10. The Directorate of Revenue Intelligence had started investigation in connection with such imports at Kolkata, Chennai and New Delhi. In course of such investigation, the appellant's officer was also investigated.

(3.) Show cause notice was issued under Section 28 of the Customs Act, 1962 on 25th November, 2014 and in paragraph 57 of the notice, the summary of allegations pertaining to such import has been highlighted :-