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2014 (5) TMI 85 - GUJARAT HIGH COURTSeizure of foreign made alcohol - Excess of registered stock - 79,000 bottles of different foreign made liquor – Allowance to Private Ware house to store alcoholic beverages without payment of duty – Whether the suspension of licence of the petitioner is required to be continued or not – Held that:- AC & DC of Customs has power to suspend the licence pending enquiry whether such licence should be cancelled on the ground envisaged under clause (b) of subsection (2) of Section 58, namely, that the licensee has contravened any provision of the Act or the Rules or Regulations or committed breach of any of the conditions of the licence - It is not even the case of Assessee that if stock far in excess of the registered stock is found from the warehouse, the same may not be amounting to breach of conditions of the license – This Court is not at this stage required to comment on any possible action that the customs authorities may finally take in terms of Section 58(2). In view of major discrepancy in the registered stock and the physical stock prima–facie found by the customs authorities during the early investigation, the competent authority had every right to suspend the licence of assessee in terms of Section 58 (3) - Customs authorities must also complete the investigation so as to put an end to the ongoing suspense – Matter is remanded back to the authorities for fresh decision – Decided in favour of assesse.
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