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2024 (2) TMI 574 - AT - CustomsRevocation of license of Customs Broker - Prohibition order against Customs Broker - prohibiting the appellant from working in Chennai Customs Jurisdiction - undeclared items were found in the container - Regulation 17 of CBLR 2013 - HELD THAT:- The Bill of Entry dated 31.01.2017 was filed by the appellant on behalf of M/s. J. J. Enterprises at Customs Chennai and statement dated 26.7.2017 was recorded from Shri B. Muthuramalingam, Assistant Manager of M/s. Global Agencies, Chennai. Based on the offence committed by the Customs Broker, the prohibition order was issued on 15.9.2017 and show-cause notice was issued on 27.10.2017 by the Commissioner Customs Chennai. Based on the alleged offence at Chennai and on the basis of documents, another show-cause notice dated 23.1.2018 was issued at Cochin Commissionerate which is parent Commissionerate of the Customs Broker. Reliance placed in Final Order No.41814/2018 dated 2.5.2018 [2018 (8) TMI 1603 - CESTAT CHENNAI] wherein the Tribunal has observed We do not find any material ground for issuance of the prohibition order or its continuance. Moreover, it is to be stated that such continuation of the probation order without prescribing a time-limit would be bye passing Regulation 20 with regard to suspension / revocation of the licence. There are no merit in upholding the impugned order since the basis appears to be the offence committed at Chennai which has been set aside by the Tribunal Chennai Bench - the impugned order is set aside - appeal allowed.
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