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Judgment
Indira Banerjee, J.—The Court: In this writ application the petitioner has sought an order dated April 24,2009 passed by the Commissioner of Customs, Import & General, NCH, New Delhi, the relevant part whereof is extracted herein below for convenience:
7.0 Now, therefore, I, M.K. Gupta, Commissioner of Customs (I & G), New Customs House, New Delhi in exercise of powers conferred under Regulation 20(2) of CHALR, 2004, suspend the CHA licence No. N-17 (PAN AACFN 3700G) held under Regulation 9(2) of CHALR, 2004 valid upto 24,06,2015 by M/s. N. C. Singha & Sons with immediate effect. The CHA is directed to surrender the original CHA licence and all the cards issued to them immediately.
8.0 This order is being issued without prejudice to any other action being taken or proposed to be taken under the Customs Act, 1962 or any other law for the time being in force, against the said Customs House Agent/their employees or any other person.
The licence No. 17 held by the petitioners was issued by the Commissioner of Customs, Calcutta under Regulation 9(1) of the Customs House Agents Licensing Regulations, 2004.
Regulation 9(2) provides that Customs House Agents who are granted licences under sub-regulation (1) shall be eligible to work in all Customs Stations within the country subject to intimation in Customs Series Form No. 49 in part 5 to the Commissioner of Customs of the concerned Customs Station where he intends to transact business. The intimation given by the petitioners to the Commissioner of Customs, New Delhi under Regulation 9(2) was accepted by the Commissioner of Customs, New Delhi.
Mr. Choudhury appearing on behalf of the petitioner submitted that the licence having been issued by the Commissioner of Customs, Kolkata under Regulation 9 sub-Regulation (1), the Commissioner of Customs, New Delhi had no jurisdiction to suspend the licence. The licence could only have been suspended by the Commissioner of Customs, Kolkata.
An affidavit-in-opposition has been affirmed on behalf of the customs authorities. Allegations have been made against the Customs House Agent of malpractice. In sub-paragraph (g) of paragraph 3 the following averment has been made:
It is not correct that the Commissioner of Customs (I&G), New Delhi has suspended CHA Licence issued by Commissioner of Customs, Kolkata. The Commissioner of Customs, New Delhi has only suspended the CHA Licence granted under Regulation 9(2) of CHALR, 2004 for Delhi Customs jurisdiction and not the licence issued for Calcutta under Regulation 9/1.
As per the Customs House Agents Licensing Regulations, 2004 there is provision for issuance of licence only under Regulation 9 Sub-regulation (1). Sub-regulation (2) categorically provides that Customs House Agents who are granted licence under sub-regulation (1) shall be eligible to work in all Customs Stations within the country subject to intimation in Form C to the Commissioner of Customs of the concerned Customs Station where he intends to transact business. There can be no question of grant of licence under Regulation 9(2).
The impugned order also records that the intimation of the Clearing House Agent to carry on work in the Delhi zone was accepted by the Commissioner of Customs on 21st May, 2008 under Regulation 9 Sub-regulation (2) of the Customs House Agents Licensing Regulations, 2004.
The Commissioner of Customs (I&G), New Delhi has/no jurisdiction to suspend the licence which has been issued by the Commissioner of Customs, Kolkata. The Commissioner of Customs, New Delhi could at best have withdrawn the order dated 21st May, 2008 whereby the intimation to transact customs clearance work for the Delhi zone was accepted.
The impugned order is thus set aside and quashed.
This order will not, however, prevent the Commissioner of Customs, New Delhi from passing, in accordance with law, appropriate orders withdrawing the acceptance of intimation and/or any other orders of the concerned Commissionerate of New Delhi, with regard to the transaction of business in the New Delhi zone.
The writ petition is disposed accordingly.
Urgent xerox certified copy of this order be supplied to the parties, if applied for, upon compliance with all requisite formalities.