I.P.MUKERJI, J. - (1.) THE outcome of this writ application would have been much different had the writ petitioners come to court within proper time. Instead, this writ application appears to have been filed about seven months after the suspension order dated 25th July, 2013 and about five and half months after the final order dated 11th September, 2013 confirming the suspension. The writ petitioner company carries on the business of a clearing and forwarding agent described as a broker in the under mentioned regulations. At the moment, they are facing two proceedings. One is for revocation of their licence under Section 20 of the Customs Brokers Licensing Regulations, 2013. The other is a show cause notice dated 13th December, 2013 issued by the Directorate of Revenue Intelligence asking the petitioners why penalty etc. mentioned therein should not be paid by them for the cause of action of the regulation 20 notice.
(2.) ACCORDING to the above regulations, the Commissioner of Customs has the power to issue an immediate suspension order under tion 19, even without hearing the customs and clearing house agent or broker if he thinks that there is violation of the conditions mentioned in Section 18 of those regulations.
(3.) HOWEVER , within fifteen days from the date of suspension the broker is required to be given an opportunity of hearing. After such opportunity is provided, the Commissioner is enjoined with a duty to decide whether to revoke the suspension or to continue with it. If the suspension is revoked, the Commissioner may or may not take any step for starting proceedings under Section 20 for revoking the licence. In my opinion, even without suspending the licence the Commissioner may start a case under regulation 20. There is no bar if the Commissioner decides to continue the suspension, then I suppose that taking steps under Section 20 is mandatory. The issue whether to suspend the licence or not is like evaluating the prima facie case and passing an interim order. The proceedings may continue with or without the interim order. It has happened in this case. By his final order dated 11th September, 2013 the Commissioner confirmed the suspension of the writ petitioners. A notice under Section 20 of the above regulation has also been issued.;