Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 347 - DELHI HIGH COURT

2016 (6) TMI 347 - DELHI HIGH COURT - 2016 (338) E.L.T. 682 (Del.) - Revokation of Custom Broker licence - Importation of components of DVD players using various IECs at highly undervalued price - Revenue submitted that notwithstanding the fact that the SCN was not issued within 90 days of the receipt of the offence report as mandated by the Regulation 20 (1) of the CBLR 2013, the period during which the suspension of the CB licence was operational and the time taken in forwarding the DRI's repo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to be issued to the Petitioner within ninety days from the date of the receipt of the offence report. It is plain that the SCN was issued for the purpose of revocation of the CB licence of the Respondent and was not issued within 90 days of the date of receipt of the offence report which admittedly in this case is 7th October 2013. The question of exclusion of the period during which the suspension of the licence continued is not contemplated in Regulation 20 (1) of the CBLR 2013. If there are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ons. CUSAA 18/2016 & CM No. 21898/2016 (for stay) 2. The challenge in this appeal by the Department is to an order dated 23rd October 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Appeal No. C/A/53437/2015-CU[DB] filed by the Respondent whereby an order dated 13th February 2015 passed by the Commissioner of Customs (General), New Delhi revoking the Custom Broker ( CB ) licence of the Respondent has been set aside. 3. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er the Customs Brokers Licensing Regulations, 2013 ( CBLR 2013 ). The report of the DRI was forwarded to the New Delhi Customs Commissionerate on 4th November 2013 for necessary action. 4. A show cause notice ( SCN ) was issued by the Respondent on 17th June 2014 asking it to show cause why its CB licence should not be cancelled. The above SCN was adjudicated and an order passed by the Commissioner of Customs (General), New Delhi on 13th February 2015 exercising the powers under Regul .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version