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2015 (12) TMI 531 - AT - CustomsSuspension of Custom Broker license - Held that:- Under Regulation 21, the Commissioner of Customs is required to issue a notice in writing to the Customs Broker within a period of 90 days from the date of receipt of the offence report stating the grounds on which it is proposed to revoke the licence. It is on record that the enquiry was ordered on 18.11.2014 i.e. after a period of exceeding 90 days from the date of receipt of offence report which was received on 26.07.2014 by the Commissioner. In this view of the matter, we find that there is no justification in continuing the suspension. It is not the argument of Revenue that the time limit prescribed in Regulation 21 is only directory and not mandatory. Therefore, the proceedings under CBLR for suspension are vitiated. - joint reading of erstwhile Regulations 20 & 22 (now Regulations 19 & 20) leads to the inference that the order of suspension passed under 20(2) ibid and its continuation under Regulation 20(3) ibid is only an interim measure and the authority has to take further steps i.e. suspend the licence permanently or revoke the licence under Regulation 22 within the time limit prescribed. Otherwise the order of suspension stopping the right of a person to carry on its business cannot continue. - No justification for suspension of CHA License - Decided in favour of Appellant.
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