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TMI Blog2016 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal challenging the judgment of the CESTAT dated 12.05.2015 raising following questions of law for our consideration:- I. Whether in the facts and circumstances of the case, the CESTAT had erred in not appreciating the fact that there was utter violation of rules and regulations by the Customs Broker and whether such a case can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat some of the containers carried imported cigarettes without proper declaration. After conducting preliminary investigation, the competent authority, i.e. Commissioner of Customs, Kandla passed order dated 15.10.2014 suspending the licence of the customs broker in exercise of powers under Regulation 19(1) of the Customs Brokers Licencing Regulations, 2013 (hereinafter to be referred as "the Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Regulations of 2013 and come to conclusion that the requirement of passing further order within 15 days of the date of hearing the broker either continuing or revoking the licence was mandatory. Failing to pass any such order within 15 days would result into automatic revocation of the suspension. 4. The issue does involve certain interpretation of Regulations 19 and 20. However, in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regulation 20. As noted, Regulation 20 prescribes procedure for revoking licence or imposing penalty. The proviso to Regulation 19 refers to the further procedure to be undertaken after the competent authority has passed an order continuing the suspension of the broker, which prima facie, in our opinion, is an emphatic way of providing that if the order of suspension of a broker is continued, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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