Page 204 - ELT_15th May 2020_VOL 372_Part 4th

594 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 594 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
[COURT NO. II]
S/Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T)
MAA KAMAKHYA ENTERPRISE
Versus
PR. COMMR. OF CUS. (PREVENTIVE), KOLKATA
Final Order No. 76917/KOL/2019, dated 24-10-2019 in Appeal No.C/76632/2019
Customs Broker’s license - Power of suspension is an emergent power
to be used in those cases where it is required that Customs Broker license be
immediately suspended - Very fact that alleged violation is of the year 2015
and order of suspension was issued in 2019 itself indicates that there is no
emergency which required license be suspended - Order of continuation of the
suspension of the appellant’s CHA firm set aside - Regulation 16(1) of
Customs Brokers Licensing Regulations, 2018. [para 12]
Appeal allowed
CASE CITED
Commissioner v. National Shipping Agency — 2008 (226) E.L.T. 46 (Bom.) — Relied on .......... [Para 12]
REPRESENTED BY : Shri Sukhendu Bhattacharjee and Ms. Devi Parbat,
Advocates, for the Appellant.
Shri A.K. Singh, Authorized Representative, for the
Respondent.
[Order per : P.K. Choudhary, Member (J)]. - In the instant case, the ap-
pellant’s licence has been suspended for their transacting export business from
Petropole Land Customs Station (LCS) during 2014-15 against which the exporter
had not filed BRCs against their drawback claim.
2. The appellant is a Customs Broker (erstwhile Customs House Agent)
bearing Licence No. CA/LC/02/2012 valid upto 15-11-2022.
3. The facts of the case in brief are that the appellant M/s. Maa Kama-
khya Enterprise is a Customs Broker and is a partnership firm. A case of fraudu-
lent export under claim for drawback by M/s. S.K. Traders (Proprietor-Mr.
Shamim Khan) through Petropole Land Customs Station was being investigated
by the department. In the course of the investigation it was observed that 15 (fif-
teen) export consignments of the aforesaid exporter were handled by the appel-
lant. The exporter had availed drawback from the Government, but had not
submitted Bank Realization Certificates (BRCs) against the said exports. It was
also noted that there was no entries of the trucks carrying the export consign-
ments in respect of the three shipping bills. Based on the above allegation it was
apprehended that the exports under these three shipping bills had not been tak-
en place physically and only effected on paper. Subsequently the Customs Bro-
ker’s licence was suspended under Regulation 16(1) of CBLR, 2018 w.e.f. 24-5-
2019.
4. The factual aspects of the case as per the evidences on record is that
drawback was sanctioned on exports against fifteen Shipping Bills of M/s. S.K.
Traders for purported exports to Bangladesh through Petrapole Land Customs
EXCISE LAW TIMES  15th May 2020  204