9911796707
TMI Blog2024 (9) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to agree with the assertions of the ld. Advocate that the order of suspension of license has been passed after the expiry of the prescribed period of limitation and hence, the suspension order is clearly in violation of Regulation 20(2) ibid. But what is challenged is the order of Revocation dated 12.02.2015 and hence, the legality or the correctness of an order dated 15.01.2014 cannot be decided now. There are gravity of the alleged offence, if at all committed by the appellant does not call for capital punishment resulting in the very suspension of his Customs Broker License. The same, according, is also highly disproportionate. Initially, the order of suspension of license was passed in 2014, thereafter the impugned order was passed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter, it appears that the investigation was further carried out during the course of which the officers of DIU proceeded to record statements of the concerned persons. The SCN appears to have been issued to as many as six persons and the appellant herein is the sixth noticee; both the representatives of the contesting parties admitted during the course of hearing before us that the other noticees have not filed any appeals against any demand made against them after adjudication. Their statements are taken on record and hence, we restrict the scope of this appeal to the case of the 6th co-noticee who has filed the present appeal before us. 2. The allegation in the SCN against the appellant is at para 6 of the SCN; the same is based on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s license under the provisions of Regulation 19(1) of CBLR 2013, whereby the suspension of the Customs Broker license was ordered with immediate effect, until further orders. Thereafter, an opportunity of personal hearing was also granted to the appellant, and it appears that the appellant did appear and present its case. It appears that thereafter the Commissioner passed Order-in-Original dated 13.02.2015 vide which, she proceeded to revoke the license of the Customs Broker, apart from ordering forfeiture of the entire amount of security deposit made by the Customs Broker. It is against this order that the present appeal has been filed before us. 5. Heard Shri A.K. Jayaraj, learned Advocate for the appellant and Shri Anoop Singh, learned J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pension order much after the prescribed 15 days limitation period and hence, without going into the merits, the impugned order revoking the Customs Broker license deserves to be set aside. 9. Per contra, ld. Joint Commissioner defended the orders of the Lower Authority. He also took us through some of the paragraphs in the impugned order to buttress his arguments. 10. We find that it is useful here to record some of the relevant dates along with events for convenience. The SCN issued is dated 25.11.2013 upon the filing of the Bill of Entry dated 21.11.2012. Order of suspension of License is dated 15.01.2014, the inquiry report is dated 22.05.2014; the SCN under CBLR is dated 25.02.2014. Finally, the order of revocation dated 12.02.2015 came ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
