TMI Blog2015 (1) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Revenue and processes of inquiry is still not completed and no substantial progress have been made in the matter of inquiry. Appellant have already suffered suspension for more than 14 months. Held that:- it is found that under similar circumstances when the inquiry proceedings have been delayed and/or the suspension was made after a substantial delay of several months from event rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides. 2. The appellant is Eagle Shipping Agency is holder of Customs Broker License No. 11/94, have filed the present appeal against the impugned order dated 19-12-2013, by which the interim order of suspension dated 3-12-2013 have been confirmed. 3. The brief facts are that the appellant filed the Bill of Entry No. 8310009, dated 25-10-2012, with respect to import of mobile acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant - CHA was suspended. Thereafter, on perusal of reply to show cause notice, the suspension was confirmed by impugned order dated 19-12-2013. 4. The ld. Counsel for the appellant urges that initial suspension was bad being made more than a year after the cause of action arose with the Revenue. It shows that there were no such circumstances, requiring immediate suspension pending inquiry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under similar circumstances when the inquiry proceedings have been delayed and/or the suspension was made after a substantial delay of several months from event relating to the suspension, this Tribunal have revoked the suspension, granting liberty to the authorities to expedite the inquiry and complete the proceedings in the matter, in accordance with law. Such view was taken by this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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