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2016 (4) TMI 442 - HC - CustomsRevokation of suspended licence - Imported cigarettes without proper declaration through respondent - Commissioner after granting personal hearing within 15 days of the date of suspension, did not order either continuing or revoking the suspension for nearly five and half months. So, Tribunal by interpreting Regulation 19&20 of Regulations of 2013 came to conclusion of automatic revokation of suspension. Held that:- proviso to Regulation 19 of the Regulations of 2013 provides that in case of Principal Commissioner of Customs or Commissioner of Customs, as the case may be, passes an order for continuing the suspension, the further procedure thereafter shall be as provided in Regulation 20. As noted, Regulation 20 prescribes procedure for revoking licence or imposing penalty. The proviso to Regulation 19 refers to the further procedure to be undertaken after the competent authority has passed an order continuing the suspension of the broker, which prima facie, in our opinion, is an emphatic way of providing that if the order of suspension of a broker is continued, the authorities would proceed to decide finally on the question of imposing penalty or for revoking the licence. This would not, however, mean that for some reason, authority under Regulation 19(2) decides to not continue the suspension or to revoke it, no further procedure under Regulation 20 can be undertaken. In a given case, the authority may decide not to continue the suspension of the licence of the broker, may nevertheless be advised to undertake proceedings for imposing penalty or some such action under Regulation 20. Likewise, mere lapsing of the order of suspension of licence for want of further continuation in terms of sub-regulation (2) of Regulation 19 may not debar the Department from further action under Regulation 20.
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