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2016 (4) TMI 720 - AT - CustomsSuspension of Customs broker licence - G Card holder employee of the appellant alleged to have been involved in fraud of manipulating the value of export goods and using the license for import of paper / paper products by various importers - Held that:- in the absence of at least a prima facie case indicating the role of the appellant in various frauds, suspension of license will be harsh and unjustified. Further, more importantly, it is found that though the suspension was confirmed on 20.11.15, till date no show cause notice has been issued to the appellant. The time limit as prescribed in CBLR 2013, has apparently not been followed. In the present case, the role of G card holder and the involvement of appellant either directly or through his G card holder are yet to be clearly alleged / established as no progress could be made in the inquiry. In the absence of any prima facie finding to that effect, suspension of license which amounts to stoppage of appellants business is not justified. Therefore, impugned order is unsustainable. - Decided in favour of appellant
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