- (1.) The petitioner no. 1 is a Customs House Agent carrying on business as clearing and forwarding agent. Under the Customs Broker Licensing Regulations, 2013, the Customs House Agents have been re-named as Customs Brokers. The petitioner holds Customs House Agent license issued by the Commissioner of Customs (Administration), Customs House, Calcutta.
(2.) It is the case of the respondents that in July, 2013 the Directorate of Revenue Intelligence, Calcutta Zonal Unit informed the respondents that their office had seized a case wherein cigarettes were attempted to be smuggled into India by way of concealment inside a container declared to be containing dining sets through the Calcutta Port. 610 cartons of cigarettes of Indonesian origin having estimated value of Rs. 4.35 crores were found concealed behind 80 dining sets. The declared importer and Customs House Agent were M/s. A.K. International, Moradabad, Uttar Pradesh and the writ petitioner no. 1 herein respectively. During preliminary investigation it was found that the declared Customs House Agent namely the petitioner no. 1 did not actually act as the agent but allowed some unauthorised persons to use its licence and name for clearance of the subject consignment.
(3.) By an order dated 25th July, 2013 the Commissioner of Customs (Airport and Administration), Calcutta observed that an enquiry is contemplated against the petitioner no. 1 under regulation 20 of Customs Brokers Licensing Regulations, 2013 and that pending completion of such enquiry, continuance of business transaction by the petitioner no. 1 is considered prejudicial to the interest of revenue warranting immediate action under regulation 19 (1) of the said Regulations to prevent further misuse of the customs brokers licence. With those observations, the Commissioner of Customs suspended the operation of the customs brokers license held by the petitioner no. 1 with immediate effect.;