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M/s. Surpass Freight Forwarders Versus Commissioner of Customs (Import) , Chennai

2015 (10) TMI 273 - CESTAT CHENNAI

Revocation 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 mat .....

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led 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. - Appeal No. C/40253/2015 - Final Order No. 41020 / 2015 - Dated:- 26-8-2015 - Hon ble Shri D. N. Panda, Judicial Member, J. For the Appellant : Shri A. K. Jayaraj, Advocate For the Respondent : Shri M. Rammohan Rao, JC (AR) ORDER The appellant is in appeal chal .....

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lty and dropped the allegation. But, he found that the appellant was an abettor for using of the IEC of others in contravention of law and acted under improper authorization without knowing who was the real IEC holder. According to the Adjudicating Authority the appellant failed to exercise his due diligence to perform his duties. He also acted in violation of conditions of the licensing regulation and caused prejudice to customs. 2. Arguing the appeal, learned counsel submitted a date chart ind .....

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s in para 36 of the judgment dated 2.7.2015 in the case of Commissioner of Customs Vs. A.M. Ahmed & Co. in W.A. No. 371 of 2015 and M.P. No. 1 of 2015 held that the date of the show-cause notice issued by DRI shall be the date of the receipt of the offence report and within 90 days thereof, notice under Regulation 20 could have been issued. Accordingly, in the present case, the DRI having issued the offence report on 7.10.2013, the notice under Regulation 20 of the Regulations could have bee .....

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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 customs, revocation of the licence made by the learned Commissioner was correct and appeal be dismissed. 4. Heard both sides and perused the records. 5. Be that as it may as to the involvement of the appellant and commitment of the offence, the limitation prescribed by la .....

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