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TMI Blog2019 (3) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... n, which is a necessary pre-requisite for invocation of regulation 19 of Customs Broker Licensing Regulation, 2013, was a figment for visiting this detriment on the appellant without justifiable cause - It was patently incorrect on the part of the competent authority to consider this to be a ground for suspension, and more so, as suspension is a preliminary for revocation and revocation is a consequence of circumstances enumerated in regulation 18 of Customs Broker Licensing Regulation, 2018. There has been a perverse resort to the statutory powers without the competence to do so. Such whimsical action is deplorable. The order of suspension is revoked. - APPEAL NO: C/88422/2018 - A/85474/2019 - Dated:- 14-2-2019 - Shri C J Mathew, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the importer, M/s Adler Mediequip Pvt Ltd, without cross-checking and verifying the eligibility of the goods to the benefit of the said notification. 3. We have heard Learned Authorised Representative who ventured to suggest that the appellant had forfeited his right of challenge by not seeking appellate remedies when the tentative order of suspension under regulation 19(1) of Customs Broker Licensing Regulation, 2013 was served on them. 4. In our opinion, it would have been impossible for the appellant to challenge the prima facie order of suspension as he was yet to be granted an opportunity to be heard; it is only upon confirmation of the order of suspension that an appeal would lie. The contention of Learned Authorised Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnated to assess the consignment. The taxing statue does not envisage transfer, or delegation, of such authority to non-officials. It was patently incorrect on the part of the competent authority to consider this to be a ground for suspension, and more so, as suspension is a preliminary for revocation and revocation is a consequence of circumstances enumerated in regulation 18 of Customs Broker Licensing Regulation, 2018. There has been a perverse resort to the statutory powers without the competence to do so. Such whimsical action is deplorable. 7. In view of the above, we revoke the order of suspension. The licensing authority is, however, at liberty to proceed with whatever lies within the mandate of law in regulation 20/17 of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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