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2022 (6) TMI 1088 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - requirement to pass Final Order after considering the Inquiry Report and representation of the CB, within a period of ninety days from the date of submission of the report by the Inquiry Officer - period of fifty nine days from the date of issuance of copy of Inquiry Report to the Appellant/CB has already expired - HELD THAT:- It is found that after the impugned order dated 02.11.2021 confirming the suspension of CB Licence under Regulation 16(2) of CBLR, 2018, the department has duly issued Show Cause Notice under Regulation 17(1) of CBLR, 2018 appointing the Inquiry Officer who has also culminated his inquiry into the Inquiry Report as submitted before the Respondent Principal Commissioner and copy thereof has also been duly provided to the Appellant/CB under letter dated 29.01.2022 - In terms of Regulation 17(7) of CBLR, 2018, the Principal Commissioner is required to pass his Final Order after considering the Inquiry Report and representation of the CB, within a period of 90(ninety) days from the date of submission of the report by the Inquiry Officer. A period of 59 (fifty nine) days from the date of issuance of copy of Inquiry Report to the Appellant/CB has already expired and as such, at all probability, the respondent Principal Commissioner is in process of passing the Final Order under Regulation 17(7) ibid in accordance with law and hence at this stage, no fruitful purpose shall serve in deciding the present Appeal on merit by this Tribunal. It is found that substantial justice shall be done by directing the respondent Principal Commissioner of Customs (A & A), Customs House, Kolkata to pass the order under Regulation 17(7) of CBLR, 2018 in connection to Show Cause Notice No.08/2021 Commr.(A&A) dated 02.11.2021 within a period of 30(thirty) days from today positively after granting reasonable opportunity of representation and hearing to the Appellant/CB in accordance with law. Appeal disposed off.
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