IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 (Arising out of Order-in-Original No. KOL/CUS/Airport/ADMN/25/2022 dated

16.08.2022 passed by Commissioner of Customs (Appeals), Kolkata.

M/s Chatterji & Co.

(61, Bentinck Street, 2^nd Floor, Kolkata-700069)

...Appellant VERSUS Commissioner of Customs (Port), Kolkata, (Customs House, 15/1, Strand Road, Kolkata-700001)

.. ...Respondent APPERANCE :

Shri B. N. Pal, Advocate for the Appellant Shri Tariq Suleman, Authorized Representative for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON MEMBER (TECHNICAL)

Final Order No…75237/2026 DATE OF HEARING : 04.02.2026 DATE OF PRONOUNCEMENT : 12.02.2026 PER R. Muralhdhar :

On the ground that the appellant has violated the provisions of CBLR 2018, a Show Cause Notice came to be issued on 16.07.2019. This Show Cause Notice was as a result of the Offence Report received from the DRI on 30.04.2019. Thereafter, the license of the appellant was suspended on 01.05.2019. The appellant filed their reply to the Show Cause Notice, making submissions in their defence. However, the adjudicating authority, after following the principles of natural justice, has revoked the Customs Broker's License held by the appellant. He has also imposed a penalty of Rs.50,000/-. Being aggrieved, the appellant is before the Tribunal.

2. The Learned Counsel appearing on behalf of the appellant submits the details of chronological events leading to the present litigation. He submits that vide OIO Number KOL/CUS/AIRPORT/ADMN/OBDIG/16/2019, the license of the present appellant was suspended. This Bench vide Final Order Number 75731/2024 dated 19.04.2024 set aside the suspension order and allowed the appeal filed by the appellant.

3. He further submits that in case of the appellant Amit Bhuturia [the valuer], the issue about the overvaluation of the Rough / Semi- precious stones came up before this Bench. Vide Final Order Number 77825-77826/2025 dated 2-12-2025, the Bench set aside the order passed against that appellant and allowed the appeal. Therefore, he submits these two Final Orders would clarify that the basic contravention by the main appellant has not been proved and the suspension of the license of the present appellant was set aside on account of delayed action taken by the Revenue authorities. He submits that the appellant has fulfilled the requirements under Regulation 10(a) (d) and (e) of the Customs Brokers Licensing Regulation, 2018 [CBLR

2018].

4. He further submits that OIO was passed on 16-08-2022 whereas the Inquiry Report was submitted by the Asst Commissioner on 28-03- 2022. As per Rule 17 (7) of CBLR 2018, the OIO is required to be passed within 90 days from the date of Inquiry Report. This has not been done by the Principal Commissioner while passing the impugned order.

5. In view of these submissions, he prays that the appeal may be allowed.

6. The Learned AR appearing on behalf of the Revenue reiterates the findings of the lower authority.

6. Heard both sides perused the appeal papers and the documents submitted before us.

7. The list of dates showing the chronological event is reproduced below:-

8. We observe that the suspension order issued against the appellant was set aside by this Bench on various grounds. One of the grounds is the delayed proceedings initiated by the Revenue. However, since we are deciding the issue specifically to the extent of revocation of the license under CBLR 2018, it has to be seen if any such time violation has taken place while passing the impugned OIO.

9. As per the above timeline chart, we find that the Inquiry Report was submitted by the Assistant Commissioner Customs on 28-03-2022. The Adjudicating Authority at Para 11 of the impugned clearly states that Shri M. K. Rehman, Assistant Commissioner of Customs Calcutta and Inquiry Officer has submitted the Inquiry Report on 28-03-2022.

10. The Regulation 17 (7) of the Customs Brokers Licensing Regulati