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2015 (1) TMI 1277 - AT - CustomsRevokation of CHA licence - Import of mobile accessories from China - Misdeclaration with respect to value and quantity in respect of some items - Appellant urges that initial suspension was bad being made more than a year after the cause of action arose with the Revenue and processes of inquiry is still not completed and no substantial progress have been made in the matter of inquiry. Appellant have already suffered suspension for more than 14 months. Held that:- it is found that under similar circumstances when the inquiry proceedings have been delayed and/or the suspension was made after a substantial delay of several months from event relating to the suspension, this Tribunal have revoked the suspension, granting liberty to the authorities to expedite the inquiry and complete the proceedings in the matter, in accordance with law. Accordingly, in the interest of justice, the impugned suspension is invoked and is ordered with a direction to the Custom Authorities to conduct and complete the inquiry as provided for in the CHALR/CBLR and on completion of inquiry, take action against the appellant in accordance with law. - Decided in favour of appellant
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