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2017 (5) TMI 1283 - HC - CustomsSuspension of CHA licence - misdeclaration - suspension on the ground that branded glass chatons were being imported under the guise of “artificial stones” or “imitation stones”, by misdeclaring the description as also the value of the imported items - penalty u/s 112 and 114AA of the CA, 1962 - Held that: - Power of suspension under Regulation 20(2) of the 2004 Regulations is to be exercised by the Commissioner of Customs within fifteen days from the date of receipt of report from the investigating authority. Power under Sub-Clause (3) of the same provision could be exercised in cases where suspension has been effected under the circumstances contemplated in Sub-Clause (2). As per Regulation 19(1) of the 2013 Regulations, however, the timeframe of 15 days has not been stipulated, within which emergency power for suspension is to be exercised. The authorities, however, shall be entitled to take a fresh decision on the question of suspension of the appellant’s licence or revocation of the same upon giving opportunity to hearing to the appellant on the limitation issue raised by the appellant. Appeal allowed by way of remand.
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