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2015 (12) TMI 531

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..... sion. It is not the argument of Revenue that the time limit prescribed in Regulation 21 is only directory and not mandatory. Therefore, the proceedings under CBLR for suspension are vitiated. - joint reading of erstwhile Regulations 20 & 22 (now Regulations 19 & 20) leads to the inference that the order of suspension passed under 20(2) ibid and its continuation under Regulation 20(3) ibid is only an interim measure and the authority has to take further steps i.e. suspend the licence permanently or revoke the licence under Regulation 22 within the time limit prescribed. Otherwise the order of suspension stopping the right of a person to carry on its business cannot continue. - No justification for suspension of CHA License - Decided in favou .....

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..... for violation of Regulations 10, 11(a), 11(d) and 11 (n) of the Customs Broker Licence Regulations, 2013 (CBLR). 3. We have perused the records and considered the submissions of both sides. 4. It is seen that the suspension of licence is in relation to imports which had taken place during the period of September 2011 to May 2013. The licence was suspended under Regulation 19(1) on 30.07.2014. Regulation 19(1) provides for suspension of licence where immediate action is necessary and an enquiry is contemplated against the CB. We agree with the reliance placed by the ld. consultant on the case of CC vs. National Shipping Agency 2008 (226) ELT 46 (Bom.) in which the Hon'ble Court held that action under Regulation 19(1) is an emergent .....

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..... held by the Hon'ble High Court of Madras in the case of CC (Seaport Import), Chennai vs. CESTAT, Chennai 2014 (310) ELT 673 (Mad.) that a joint reading of erstwhile Regulations 20 22 (now Regulations 19 20) leads to the inference that the order of suspension passed under 20(2) ibid and its continuation under Regulation 20(3) ibid is only an interim measure and the authority has to take further steps i.e. suspend the licence permanently or revoke the licence under Regulation 22 within the time limit prescribed. Otherwise the order of suspension stopping the right of a person to carry on its business cannot continue. 6. We find that time limits are prescribed in the Regulations which are formed under Section146 of the Customs Act, .....

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