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TMI Blog2015 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Shri M. Rammohan Rao, JC (AR) ORDER The appellant is in appeal challenging the order dated 19.1.2015 passed by Commissioner of Customs revoking the licence issued to the appellant under Custom Broker Licensing Regulation, 2013 (hereinafter referred to as CBLR 2013 ) on the ground that the appellant had aided and abetted in commitment of breach of law using various IECs of others and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cence issued under Regulation 13 on the ground that when the offence report was issued by the DRI in terms of the letter F. No. DRI/MZU/NS/INV-05/ 13-14 dated 7.10.2013, the authority could have proceeded against the appellant under Regulation 20 of the above Regulations within 90 days from the date of offence report. He further submitted that the Hon'ble High Court of Madras in para 36 of the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d law under Regulation 20 without taking action thereunder within 90 days of the offence report. Therefore, the impugned order dated 19.1.2015 has no legs to stand following the judgment of the Hon'ble High Court of Madras in the case of Commissioner of Customs Vs. A.M. Ahmed & Co. (supra). 3. Revenue on the other hand submits that when the appellant was involved in the fraud committed against cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence made by appellant, prohibitory order was issued on 29.10.2013 by the Commissioner of Customs, Mumbai. The appellant replied against that prohibitory order on 8.11.2013 to the Commissioner of Customs (General), Mumbai. Even the appellant also filed reply to the offence report dated 7.10.2013 on 22.11.2013 before the Commissioner of Customs, Chennai. Despite entire materials were there on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that too without a notice issued within the period stipulated by Regulation 20 of CBLR 2013. In the meantime, 16 months have elapsed. No doubt the action under the Custom Broker Licensing Regulation, 2013 is without prejudice to the consequence under Customs Act, 1962. But violation of principles of natural justice by a belated action of the authority made its order fatal. Therefore, appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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