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2020 (2) TMI 175

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..... G SERVICES VERSUS THE COMMISSIONER OF CUSTOMS, THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [ 2017 (10) TMI 621 - MADRAS HIGH COURT] where it was held that the show cause notice issued beyond the limitation period and was not sustainable. There is no justification keeping the petitioners' license suspended any longer - Petition allowed - decided in favor of petitioner. - W.P.No .....

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..... r Freight Station pursuant to a complaint by the custodian of the imported goods namely M/s. German Express Shipping Agency. It appears there was also an admission of forgery by the staff of the petitioner. Thereafter, vide impugned order in Original No.39410/2015 dated 02.07.2015, the order of suspension dated 09.06.2015 was continued until further orders. 3. The 1st respondent has issued th .....

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..... t as per decisions of this Court rendered in Masterstroke Freight Forwarders Case by an order dated 27.10.2015 in a batch of writ petitions and the decision of the learned single judge in Patriot Freight Logistics Systems Versus Commissioner of Customs, 2017(350) ELT 59 and a decision of the Division Bench of this Court in C.M.A. No.730 of 2016 in Santon Shipping Services versus Commissio .....

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..... er's Customs Brokers License is concerned and its subsequent extension though in terms of Regulation 19, nevertheless is liable to be quashed at this point of time as the impugned notice dated 07.07.2015 is being quashed as being issued beyond the period of limitation. Therefore, there is no justification keeping the petitioners' license suspended any longer. Therefore, impugned order .....

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