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2024 (1) TMI 199 - AT - CustomsSuspension of Customs Broker License - time limitation - it is argued that in the present case action was initiated 7 years from the date of alleged offence - continuation of suspension - HELD THAT:- It is seen that the Commissioner in his order has observed that the appellant has failed to verify the antecedents of the exporters whereas there is a clear assertion on the part of the exporter that they had conducted the KYC on the basis of documents submitted by the exporter. There is no requirement under CBLR for the custom broker to physically verify the address. In these circumstances, there are no merit in the observations of the Commissioner on the basis of which the suspension was ordered to be continued. The impugned order is therefore set aside - appeal is allowed.
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