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2014 (9) TMI 986 - AT - CustomsSuspension of Licence – Delayed issuance of notice – Commissioner issued order under Regulation 20(2) of Customs House Agents Licensing Regulations, 2004, suspended licence on ground that appellant failed to exercise supervision to ensure proper conduct of his employees in transaction of business and accordingly is responsible for misconduct of his employees – Held that:- In terms of Regulation 20(1) Commissioner shall issue notice in writing to Customs Broker within 90 days from date of receipt of office report, stating ground on which it is proposed to revoke licence or impose penalty on him and Customs broker is required to submit his reply within 30 days – Where licence of Customs broker has been suspended and it has been decided to continue suspension, issue of notice within 90 days from date of receipt of offence report is mandatory – Admittedly offence report mentioning alleged misconduct of appellant had been received from DGRI, but required notice in terms of Regulation 20(1) was not issued within 90 days from date of receipt of offence report – In view of this, there is no justification for continued suspension – Suspension order passed by Commissioner, therefore set aside – Appeal allowed.
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