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2022 (2) TMI 802 - AT - CustomsSuspension/revocation of Customs Broker License - prohibition order - Regulation 19/20 of Customs Broker Licensing Regulations, 2013 - CBEC Circular No. 9/2010-Customs - HELD THAT:- Ongoing through the relevant provisions of law and the Board‟s Circular issued in this regard, it is found that the prohibition order was issued by the Commissioner of Customs of the station where the appellants have been given licence whereas, the same is to be given only by the Commissioner of Customs where the Customs broker is permitted to operate under “C‟ form, in terms of the above cited circular. It is also found that till date the due notice for revocation of licence if any, as contemplated under Regulation 20 of CBLR, 2013, has been issued even after the lapse of the prescribed period of 90 days. It is also found that as submitted by the learned Counsel for the appellants, the said period is also over by a wide margin and as such no proceedings can be initiated against the customs broker, at this juncture, on the offence report given by Port authorities way back, under the said Regulation 20. Therefore, it is also found that the present appeal filed by the department is not maintainable either on the facts or on the law and is liable to be dismissed. The appeal filed by the Revenue is dismissed.
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