License under Customs House Agents Licensing Regulations to be invalid, if Licensee is inactive for 1 year: CBIC [Read Notification]

License - Customs House Agents Licensing Regulations - CBIC - taxscan

The Central Board of Indirect Taxes and Customs (CBIC) notified that the license under Customs House Agents Licensing Regulations to be invalid, if the licensee is inactive for 1 year.

The Board has notified the Customs Brokers Licensing (Amendment) Regulations, 2021 which seeks to amend Customs Brokers Licensing Regulations, 2018.

The notification has inserted Regulation 8A in respect of Surrender of License which says that a licensee may surrender the license granted under Customs House Agents Licensing Regulations, 1984, the Customs House Agents Licensing Regulations, 2004, the Customs Brokers Licensing Regulations, 2013 or the Customs Brokers Licensing Regulations, 2018 through a written request to the Principal Commissioner of Customs or Commissioner of Customs who has issued the license, as the case may be. On receipt of the request the Principal Commissioner of Customs or Commissioner of Customs may revoke the license if, the licensee has paid all dues payable to the Central Government under the provisions of the Act, rules or regulations made thereunder; and no proceedings are pending against the licensee under the Act or the rules or regulations made thereunder.

The notification has further substituted Regulation 9 in respect of Period of validity of a license which says that A license granted under Customs House Agents Licensing Regulations, 1984, the Customs House Agents Licensing Regulations, 2004, the Customs Brokers Licensing Regulations, 2013 or the Customs Brokers Licensing Regulations, 2018 shall be valid unless and until revoked in terms of provisions under sub-regulation (2) of regulation 8A or regulation 14.

However, the license shall be deemed invalid, if the licensee is found to be inactive for a period of one year, which means that Customs Broker who does not transact any business pertaining to Customs during a period of one year excluding the period for which a license has been suspended under regulation 16.

The Principal Commissioner of Customs or Commissioner of Customs may, on an application made by the licensee in Form – I, after his license has been deemed invalid under sub-regulation (2), renew the license from the date of expiration, after satisfying himself that the applicant is otherwise eligible for grant of license under regulation 7 and upon payment of fee of fifteen thousand rupees by the Customs Broker within one month of the date of receipt of application.

In Form – A, under Declaration, for part (d), the following shall be substituted, namely “(d) The undersigned/the person proposed to be employed by me have been/have not been penalised, convicted or prosecuted under any of the provisions of the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944), and the Finance Act, 1994, the Central Goods and Services Act, 2017 (12 of 2017) and Integrated Goods and Services Tax Act, 2017 (13 of 2017).”

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