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2013 (12) TMI 705 - CESTAT NEW DELHISuspension of license - Non complaince of norms laid down in the regulation and the circular issued by C.B.E. & C. - Held that:- The facts unearthed by Revenue so far does not indicate any active involvement by the Appellant in doing smuggling or facilitating smuggling. The only case brought out so far is that the Appellant had handled three consignments in May 2010 of an importer who later on filed Bills of Entry in his own name and in such Bills of Entries some discrepancies (not clearly specified by Revenue) has been detected. We also note that the license of the Appellant has remained suspended for almost one year and the Revenue had ample opportunity to conduct necessary investigation against any involvement by the Appellant. We are of the view that continuing suspension of the licence will be unduly harsh based on the evidence that has been so far brought to the notice of the Tribunal. Therefore, we are of the view that the suspension of their license should be revoked and we order accordingly. It is made clear the Revenue is at liberty to issue notice under Regulation 22 for revocation of license of the Appellant, if their involvement in any smuggling activity can be proved by acceptable evidence - Decided in favour of Appellant.
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