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TMI Blog2006 (3) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... is client to comply with the provisions of the Customs Act nor brought the fact of non-compliance to the notice of the proper officer. Further, prima facie view has been expressed that it is evident that they have played active role in facilitating the illicit transaction. The challenge of the suspension is on the ground that the Commissioner has not even specified the name of the importers on behalf of whom the goods have been imported. The only fact known is that some containers were seized by the officers of DRI containing batteries, CFLs and other items which were said to contain toys. Based on this, the Commissioner has proceeded to suspend the licence but without indicating as to how he has come to the conclusion that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y v. CC, Bangalore [2006 (194) E.L.T. 188 (Tri.-Bang)] wherein the delay in issuing a suspension order has been taken as a ground to set aside the Order of suspension. Further reliance is placed on a decision in the case of East-West Freight carriers (P) Ltd. v. CC, Madras [1995 (77) E.L.T. 79 (Mad)] wherein the Madras High Court has set aside the order of suspension as the suspension of licence has been held to be not sustainable unless the order indicates the application of mind by the Collector to the aspect as to whether immediate action was necessary pursuant to contravention by clearing agent. He pointed out to the judgment of KPS Co. (supra) wherein the Madras Bench of the Tribunal has held that if the suspension order does not bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. The same order was passed in the case of V.K. Singh (supra) In the case of GCL Shipping Agency (supra) suspension order has been set aside on the ground that it has not been passed with immediate effect. Large number of judgments have been cited. We are of the considered opinion that all the judgments support the appellant s plea that the order of suspension lacks clarity and non-application of mind by the Commissioner. The plea is accepted. The order of suspension is required to be set aside with a direction to the Commissioner to restore the licence of the appellant. However the Commissioner is at liberty to proceed against the appellants as per law after following the Principles of Natural Justice without placing the appellants un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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