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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 ..... inuing the suspension, the further procedure thereafter shall be as provided in 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 authorities would proceed to decide finally on the question of imposing penalty or for revoking the licence. This would not, however, mean that for some reason, authority under Regulation 19(2) decides to not continue the suspension or to revoke it, no further procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the delay caused in the case was primarily by Customs Broker himself by non-cooperating and by absenting himself from the investigation? 2. Brief facts are that respondent was a customs broker enjoying necessary licence granted by the Customs authorities for such purpose. In connection with the imports made by the importers through such broker, containers were detained on 09.01.2014 finding that 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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Tribunal's order declaring that the suspension had automatically lapsed upon completion of 15 days is already in operation since May 2015. 5. Under the circumstances, keeping the question of law open, in facts of the present case, we are not inclined to interfere. We may notice that proviso to Regulation 19 of the Regulations of 2013 provides that in case of Principal Commissioner of Customs or Commissioner of Customs, as the case may be, passes an order for continuing the suspension, the further procedure thereafter shall be as provided in 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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