9911796707
TMI Blog2024 (9) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was nothing but limestone and that the import documents were given to one Mr.Deva who appeared to have cleared the goods through Customs House Agent i.e., the appellant herein. Thereafter, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecedents of their clients in terms of Regulation 13(o) of the CHALR, 2004. 4. Vide order dated 15.01.2014, the Commissioner of Customs passed an order of suspension of the Customs Broker'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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gating authority whereas, the receipt of such report is not necessary for any action like suspension of license under the amended 2013 Regulations. According to him, the authority has issued the suspension 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 date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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