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2015 (10) TMI 273 - AT - CustomsRevocation of License – Appellant challenging order passed by Commissioner of Customs revoking licence issued to appellant under Custom Broker Licensing Regulation, 2013 on ground that appellant had aided and abetted in commitment of breach of law using various IECs of others and there were undervaluation of goods imported – Held that:- No doubt, consequent upon allegation made by DRI as to commitment of offence made by appellant, prohibitory order was issued by Commissioner – Despite entire materials were there on record, before Commissioner, he failed to proceed against appellant in terms of Regulation 20 within stipulated time – When that Regulation is mandatory and requires public authority to act publicly to pass public order and he fails to do so within time prescribed, recourse to that provision is no more available to him on expiry of period so stipulated – Therefore, when mandatory requirement of Regulation was paid scanty regard, appellant is correct to plead that he is entitled to benefit of principles relating to limitation – Violation of principles of natural justice by belated action of authority made its order fatal – Therefore, appeal allowed – Impugned order set aside – Decided in favour of Appellant.
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