2017 (1) TMI 468

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..... under sub-section (1) should be cancelled under clause (b) of sub-section (2), the Assistant/Deputy Commissioner of Customs may suspend the licence” - The licence was suspended exercising the power given under Section 58(3) of the Customs Act, 1962 - no illegality in the order of the Assistant Commissioner suspending the warehousing licence of the appellant - appeal dismissed - decided against app .....

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..... at when after 31-3-2009 the warehousing licence was not in force the suspension of the said licence was not warranted, for this reason the action of the adjudicating authority is not correct. Therefore, the impugned order is not sustainable. 3. On the other hand, Shri S.J. Sahu ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He f .....

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..... appellant. It is provided under the sub-section (3) of Section 58 of the Customs Act, 1962 that - Pending an enquiry whether a licence granted under sub-section (1) should be cancelled under clause (b) of sub-section (2), the Assistant/Deputy Commissioner of Customs may suspend the licence . In the present case there is no order of cancellation of licence at the same time the appellant s applicat .....

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