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M/s. On Time Logistics Versus Commissioner of Customs, Indore

2016 (8) TMI 1117 - CESTAT NEW DELHI

Seeking revocation of suspension of the C.B. license - Held that:- The suspension and the confirmation have been done in accordance with Regulation 19 of CBLR and within the timeline prescribed therein. We also agree that there is no evidence that the SCN issued by DRI on 28.09.2015 has been received by Commissioner of Central Excise, Indore who is the competent authority to issue notice under Regulation 20(1) ibid. Thus, the contention of the Ld. DR that there is no violation of time-line presc .....

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suance of the SCN as per Regulation 20(1) so far clearly violates said sub regulation inasmuch as such SCN is required to be issued within 90 days of the receipt of the offence report and in such a scenario continuation of suspension would become untenable. However, even if, it is presumed that DRI SCN has not been received by Commissioner of Central Excise and Customs, Indore, we need to take note of the fact that more than 14 months have elapsed since suspension of the appelant's CB license an .....

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nal Order No. 52104 /2016 - Dated:- 8-6-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. R. K. Singh, Member (Technical) Mr. Piyush Kumar for the Appellant Mr. K. Poddar (DR) for the Respondent ORDER Per R. K. Singh Appeal has been filed seeking revocation of suspension of the C.B. license of the appellant which was suspended on 6.4.2015 and the suspension was confirmed on 5.5.2015. 2. The contention of Ld. Advocate for the appellant is that the SCN in this case has been issued by DRI on 28.09 .....

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suspension should not be allowed to continue. The Ld. Advocated cited CESTAT judgments in the case of Vinod Kumar vs CC New Dlehi 2011 (272) ELT 564 (Tri. Del) and R. S. Yadav & Co. vs CC N. Delhi 2012 (284) ELT 361 (Tri. Del.). 3. Ld. DR on the other hand states that suspension is ordered in accordance with CBLR in this case inasmuch as revocation was done in terms of Regulation 19 ibid within the timeline prescribed there under and there is no evidence that the concerned Commissioner who .....

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, Indore who is the competent authority to issue notice under Regulation 20(1) ibid. Thus, the contention of the Ld. DR that there is no violation of time-line prescribed under CBLR has force. That having been said, it is pertinent to note that when DRI sent the initial report which led to suspension and of the license confirmation of suspension, it is expected that copy of the SCN should/would have been sent to Commissioner of Central Excise, and Customs Indore for necessary action, if so deeme .....

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of Central Excise and Customs, Indore, we need to take note of the fact that more than 14 months have elapsed since suspension of the appelant s CB license and more than 8 months has elapsed since issuance of the SCN by DRI and still no action for revocation of license under Regulation 20 has been initiated. It is trite to say that suspension cannot be a substitution for revocation and we cannot countenance a situation where suspension is continued for inordinately long time affecting the appell .....

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suspended for almost 21 months. There is no indication regarding any time frame within which a final SCN will be issued. In such circumstances the balance of convenience shifts in favour of the Appellant, since he has been deprived of earning his livelihood due to interim orders. So we find it proper to revoke the suspension order. It is made clear that his order is without prejudice to the department s right to issue notice for final suspension or revocation and pass appropriate orders after co .....

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