Page 206 - ELT_15th May 2020_VOL 372_Part 4th

596 EXCISE LAW TIMES [ Vol. 372
the border under direct supervision of the Petrapole P.U. Officers. So, they can-
not be held responsible for the fact that the old documents are missing in the de-
partment after a lapse of almost four years and subjected to punishment by ceas-
ing their livelihood on immediate suspension of their CB license, under Regula-
tion 16(1) of the Customs Brokers Licensing Regulations, 2018.
10. Learned Authorized Representative appearing on behalf of the re-
spondent Revenue relies on the impugned order.
11. Heard both sides and perused the appeal records.
12. We find that the suspension have been made by way of interim
measure for alleged misgivings and/or inaction on the part of the appellant for
imports in the year 2015, almost after four years and as such interim suspension,
pending enquiry is not warranted. We find that the ruling of the Hon’ble Bom-
bay High Court in the case of CC v. National Shipping Agency [2008 (226) E.L.T. 46
(Bom.)], wherein the Hon’ble High Court have noted that the power to suspend
as an interim measure is to be used in those cases, where it is required that the
Customs Broker Licence be immediately suspended. In the instant case, the al-
leged violation was of the year 2015 and the order of suspension has been issued
in 2019, itself indicates that there is no emergency which requires that the licence
be suspended. It is therefore ordered that the continuation of the suspension of
the appellant’s CHA firm vide the impugned order is set aside. The Principal
Commissioner of Customs (Preventive) is directed to complete the enquiry pro-
ceedings expeditiously preferably within a period of six months from the date of
receipt of a copy of this order. The appellant CHA/CB firm is entitled to carry on
its business as Customs House Agents/Customs Broker with immediate effect.
The appeal is allowed in the afore-mentioned terms.
(Operative part of the order was pronounced in the open Court)
_______

2020 (372) E.L.T. 596 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
S/Shri P.K. Choudhary, Member (J) and P. Venkata Subba Rao,
Member (T)
COMMR. OF CUS. (AIRPORT & ADMN.), KOLKATA
Versus
JET AIRWAYS (INDIA) LTD.
Final Order Nos. 77008-77010/KOL/2019, dated 28-11-2019 in Appeal Nos.
C/77051, 77316 & 77317/2018
Valuation (Customs) - Freight on leftover ATF (Aviation Turbine Fuel)
- As per Civil Aviation Regulation requirements and also for safety, aircraft
carries adequate amount of fuel in its flight - Leftover ATF available in the
fuel tank of aircraft landing in India from an international trip not transported
as a cargo or goods for the purpose of freight - Admittedly, remnant fuel to be
construed as an imported item for the purpose of Customs duty but separate
freight element not to be added in the assessable value - Section 14 of Customs
Act, 1962. [para 7]
Appeals dismissed
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