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

2020 (8) TMI 744

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... followed. Similarly, while the offence report was received on 10.04.2019 but no SCN has been issued till 19.02.2020. Consequently, regulation 17(1) was also violated. The continuation of suspension order cannot be upheld - appeal allowed. - Customs Appeal No. 51705 of 2019 - Final Order No. A/50750/2020 - Dated:- 25-8-2020 - MEMBER (JUDICIAL), MR. RAMESH NAIR AND MEMBER (TECHNICAL), MR. RAJU Shri Piyush Kumar, Advocate Ms. Reena Rawat, Advocate for the Appellant Shri Sunil Kumar, Authorised Representative for the Respondent ORDER This appeal has been filed by M/s Global Exim Logistics against an order passed by Commissioner for continuation of suspension of Custom Broker license. This order has been pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b regulation that was violated. He pointed out that there are large number of decision of Hon ble High Courts and Tribunals where the decision of suspension has been quashed on count of delay. He pointed out that in the instant case, the letter of Assistant Commissioner (Technical) Customs (Preventive) West Bengal is dated 10.04.2019. The suspension of appellant s licence was done on 26.104.2019. The post decision personal hearing was granted on 16.05.2019 and order of continuation of suspension needs to be set aside. 3. Learned Authorised Representative relies on the impugned order. 4. We have considered rival submissions. Regulations 16 17(1) of CBLR 2018 is prescribed as follows: 16. Suspension of license. - (1) Notwit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the license or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. It is seen that Regulations 16 mandates that the hearing will be granted within 15 days of the order of suspension and Regulation 17 prescribes that the notice will be issued within 90 days of the receipt. In the instant case while the suspension order on 26/04/2019. The personal hearing was granted on 16/05/2019. The time limit prescribed in R .....

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