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2023 (10) TMI 243 - AT - CustomsSuspension of Customs Broker License - allegation of facilitating the attempted export of overvalued consignments of M/s Axon International under three shipping bills - HELD THAT:- Regulation 16(1) of CBLR, 2018 allows suspension of the License in appropriate case where immediate action is necessary. In the instant case, the Commissioner has not adduced any reason of 'immediate necessity' to exercise the power under Regulation 16(1) of CBLR, 2018 to pass the impugned order. In the instant case, the suspension of the License was effected on 23.06.2023, after a period of four years and four months for the alleged offence committed in April 2019. It is also observed that the License of the appellant was revoked on 23.11.2019 with respect to another alleged offence and the said revocation order was set aside by this Tribunal M/S. S.K. KANJILAL VERSUS COMMISSIONER OF CUSTOMS (AIRPORT & ADMINISTRATION) , KOLKATA [2022 (8) TMI 74 - CESTAT KOLKATA]. Since, this alleged offence was also well within the knowledge of the department, suspension of the license, if any, warranted could have been initiated along with the other offence where their License was suspended. The action of the department in waiting for more than four years and suspending the License immediately after setting aside the earlier revocation order, cannot be sustained in the eye of the law. Thus, there is no immediate necessity to suspend the license. The Commissioner has not recorded any valid reason warranting immediate suspension of the License. Accordingly, the impugned order suspending the License is liable to be set aside - appeal allowed.
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