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2015 (12) TMI 930 - HC - CustomsRevocation of CHA License - Forfeiture of security deposit - penalty under Regulation 18 of the Customs Brokers Licensing Regulations, 2013 - Held that:- Licence granted to the respondent herein had expired, on 24.2.2015, and therefore, the contentions raised by the learned counsels appearing on behalf of the parties concerned are academic in nature. It is noted that the respondent herein had submitted an application, dated 9.1.2015, for the renewal of Customs Brokers Licence. It is also noted that the impugned show cause notice issued by the appellant, dated 5.3.2015, has been issued, under Section 20(1) of the Customs Brokers Licensing Regulations, 2013, for the revocation of the licence issued to the respondent herein and for other consequences. In view of the fact that the licence issued to the respondent had expired on 24.2.2015, this court is not inclined to go into the merits of the matter in depth, except to state that the impugned notice issued by the appellant, dated 5.3.2015, is beyond the period of limitation of 90 days prescribed under the relevant Regulation, taking note of the fact that the investigation report had been received, by the appellant, on 29.5.2012, as stated in Paragraph-6 of the common counter affidavit filed by the respondent, on 26.10.2015 - it is clear that it would be open to the appellant to consider the application of the respondent for the renewal of the licence, taking into consideration all the relevant factors, prescribed by law - Decided against Revenue.
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