JUSTICE DILIP GUPTA

The appellant has sought the quashing of the order dated 24.09.2024 passed by the Commissioner of Customs (Airport & General), New Delhi by which the customs brokers licence of the appellant has been revoked under the provisions of the Customs Brokers Licensing Regulations, 2018¹the 2018 Regulations. The order also forfeits the security deposit and imposed penalty .

A perusal of the show cause notice dated 08.04.2024 shows that paragraph 1 deals with the description the appellant. Paragraph 2 mentions that the show cause notice dated 12.01.2024 issued by the Additional Commissioner of Customs under the provisions of the Customs Act, 1962 was received on 15.01.2024 with a request to take action against the appellant under the 2018 Regulations. Paragraph 3, which starts from page 1 of the order and continues up to page 20, merely states facts of the show cause notice issued under Customs Act. Paragraphs 4 and 5 of the show cause notice state :-

“4. Whereas from the above, it appears that the CB M/s Vogue Logistics Pvt. Ltd. has violated the following regulations of CBLR, 2018 for the reasons narrated in preceding paras :-

Regulation 10 (d) : advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be ;

Regulation 10 (e) : a Customs Broker shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage;

Regulation 10 (q) : co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees ;

5. Whereas, it appears that the above CB was found to be contravening the provision of Regulation 10 (d), 10 (e) and 10 (q) of CBLR, 2018 for the reasons narrated in preceding paras, therefore, in order to establish the contravention as detailed above, an enquiry/examination is essential. Therefore, in terms of Regulation 17 of CBLR, 2018, Shri Narendra Kumar Soni, Assistant Commissioner, TKD Import, New Delhi is being appointed as an Inquiry officer in the above discussed case. M/s Vogue Logistics Pvt. Ltd., the authorized Customs Broker is required to join the proceedings before the Inquiry officer and to submit his representation, if any, to the inquiry officer within thirty days of the issuance of this show cause notice. The Inquiring authority shall submit a report within ninety days of the issuance of this show cause notice to the Commissioner of Customs (Airport & General), New Customs House, New Delhi”.

Shri Devesh Tripathi, learned counsel thereafter submitted that as the show cause notice is vague and does not state any reason as to why the appellant had violated the provisions of regulations 10 (d), (e), and (q) of the 2018 Regulations. In support of his contention, learned counsel placed upon certain decisions of the Tribunal, including the decision of the Tribunal in Customs Appeal in M/s Entire Logistics Pvt. Ltd. versus Commissioner of Customs (Airport & General), New Delhi²Customs Appeal No. 50374 of 2024 decided on 28.08.2024.

Shri Mukesh Kumar Shukla, learned authorized representative appearing for the department, however, supported the impugned order and submitted that it does not call for any interference in this appeal.

The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered.

A perusal of the show cause notice dated 08.04.2024 that was issued to the appellant under the provisions of the 2018 Regulations does show that paragraph 3 of the earlier show cause notice dated 12.01.2024 issued under the provisions of Customs Act have merely been reproduced. Paragraph 3 begin