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COMMMISSIONER OF CUSTOMS, KANDLA Versus M/s SAARTHEE SHIPPING COMPANY

2016 (4) TMI 442 - GUJARAT HIGH COURT

Revokation of suspended licence - Imported cigarettes without proper declaration through respondent - Commissioner after granting personal hearing within 15 days of the date of suspension, did not order either continuing or revoking the suspension for nearly five and half months. So, Tribunal by interpreting Regulation 19&20 of Regulations of 2013 came to conclusion of automatic revokation of suspension. - Held that:- proviso to Regulation 19 of the Regulations of 2013 provides that in case .....

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emphatic way of providing that if the order of suspension of a broker is continued, the authorities would proceed to decide finally on the question of imposing penalty or for revoking the licence. This would not, however, mean that for some reason, authority under Regulation 19(2) decides to not continue the suspension or to revoke it, no further procedure under Regulation 20 can be undertaken. - In a given case, the authority may decide not to continue the suspension of the licence of the .....

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YAJNIK, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal challenging the judgment of the CESTAT dated 12.05.2015 raising following questions of law for our consideration:- I. Whether in the facts and circumstances of the case, the CESTAT had erred in not appreciating the fact that there was utter violation of rules and regulations by the Customs Broker and whether such a case can be treated equally like other routine case? II. Whether the CESTAT .....

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ndent was a customs broker enjoying necessary licence granted by the Customs authorities for such purpose. In connection with the imports made by the importers through such broker, containers were detained on 09.01.2014 finding that some of the containers carried imported cigarettes without proper declaration. After conducting preliminary investigation, the competent authority, i.e. Commissioner of Customs, Kandla passed order dated 15.10.2014 suspending the licence of the customs broker in exer .....

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ng penalty. In the present case, admittedly, the respondent was granted personal hearing within 15 days of the date of suspension. However, further order either continuing or revoking the suspension was not passed by the Commissioner for nearly five and half months after the date of hearing. Such order was passed only on 03.03.2015. 3. In this background, the Tribunal interpreted the provisions of Regulations 19 and 20 of the Regulations of 2013 and come to conclusion that the requirement of pas .....

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r nearly five and half months after the date of hearing. The effect of the Tribunal's order declaring that the suspension had automatically lapsed upon completion of 15 days is already in operation since May 2015. 5. Under the circumstances, keeping the question of law open, in facts of the present case, we are not inclined to interfere. We may notice that proviso to Regulation 19 of the Regulations of 2013 provides that in case of Principal Commissioner of Customs or Commissioner of Customs .....

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