Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (5) TMI 521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sh Nair 1. The present appeal is directed against the suspension order dated 08/03/2018 passed by the Principal Commissioner of Customs (General), NCH, Mumbai. 2. Shri Arun H. Mehta, Ld. Counsel appearing on behalf of the appellant submits that the suspension was made by the Commissioner under Regulation 19 (1) of CBLR, 2913, with reference to the Customs case, wherein a show-cause notice beari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... National Shipping Agency - 2008 (226) ELT 46 (Bom). 3. Ms. Trupti Chawan Ld. AR appearing on behalf of the Revenue reiterates the findings in the impugned order. 4. On careful consideration of the submissions made by both sides and on perusal of the records, we find that the case under Customs Act was detected at the time of filing Bill of Entry itself i.e. on 01/03/2017. Thereafter, a show-caus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s suspended under sub-regulation (1) the Commissioner of Customs shall within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be within fifteen days from the date of hearing granted to the Customs Broker. 5. From th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se and the department waited for more than six months. Therefore, this clearly shows that there was no immediate requirement of suspension of the licence. The Hon'ble Jurisdictional' Bombay High Court has in the case of Natinal Shipping (supra) clearly held that the power of suspension is an emergent power to be used in those cases, where it is required that CHA licence be immediately susp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates