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2019 (5) TMI 1033 - AT - CustomsRevocation of customs broker License - non-compliance with the time-frame - regulation 20 of Customs Broker Licensing Regulations, 2013 - principles of natural justice - HELD THAT:- There is no evidence of any delay on the part of the appellant in the enquiry proceedings. There is a record of inability of the presenting officer to proceed with the enquiry. The further delay in submission of the enquiry report is not justifiable - the very statements that were relied upon by the enquiry authority, and the licensing authority as well as the adjudicating authority, who imposed penalties under Customs Act, 1962, were found to be exculpatory in proceedings against the appellant for penalty under Customs Act, 1962 before the Tribunal. There is no hesitation in setting aside the impugned order - appeal allowed.
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