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2014 (10) TMI 716

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..... AR) JUDGEMENT Per: P.K. Das, As the issue involved in this case is in narrow compass, after dispensing stay application, we take up appeal hearing. 2. The appellant filed this appeal against the Order of the Commissioner of Customs (Imports), whereby it was ordered continuation of the suspension of the CHA licence of the appellant, under the provisions of Regulation 20(3) of the Custom House Agents Licencing Regulations, 2004. 3. The Ld. Advocate on behalf of the appellants submits that after the issuance of the instant suspension order, the department initiated the proceedings of Revocation of License under the said Regulation. He submits that by letter dated 27.02.2013, it was informed that Assistant Commissioner of Cu .....

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..... rugs without getting prior permission, suffered suspension of license passed under Regulation 20(2) by an order dated 30.10.2012. Subsequently, the order of suspension of license was continued by another order dated 26.12.2012 passed under Regulation 20(3) of the Regulations by the first respondent. In the present case, although the petitioner did not take any steps to challenge the correctness of the suspension order dated 30.10.2012 passed under Regulation 20(2), the petitioner has not even bothered to challenge the subsequent order dated 26.12.2012 continuing the order of suspension passed under Regulation 20(3) of the Regulations. This shows that the petitioner has not suffered any prejudice. Therefore, it is a settled law that the pers .....

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..... ceiving the show cause notice, he could have given his satisfactory explanation, since the offence report was already filed. Therefore, the respondents cannot be found fault with on the ground that there was no show cause notice given within 90 days. When the respondents have substantially complied with the regulations by holding a fair and reasonable enquiry, the petitioner, on the only ground that no show cause notice was issued as contemplated under Regulation 22 (1) within 90 days, cannot take any shelter when the petitioner had taken part in the enquiry and effectively participated. In support of his submissions, he has also relied upon one another judgment of the Hon ble Supreme Court in the case of G. Jayakrishnan Vs. Tamil Nadu Stat .....

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..... irst respondent should have issued a show cause notice within 90 days. I the present case, it is relevant to extract Regulation 22 (1) of the Regulations, which reads as follows:- Regulation 22. Procedure for suspending or revoking licence under Regulation 20. - -(1). The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the Customs House Agent to submit within thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement wh .....

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..... e writ petitioner is entitled to succeed. Accordingly, the impugned proceedings are set aside and the writ petition is allowed. Consequently, M.P.No, 1 2 of 2013 are closed. No costs. 4. We find that the impugned order of suspension of CHA licence was issued under the provisions of Regulation 20 (3) of Regulations, 2004. Subsequently, the enquiry proceeding was initiated under the Regulation 22 of the said Regulations, 2004. The Hon;ble Madras High Court set aside the enquiry proceedings. In our considered view, when the enquiry proceedings was set aside by the Hon ble High Court, the susension of licence cannot be modified, which would also required to be set aside. 5. On the identical issue, the Tribunal in the case of MKS Shippin .....

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