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2018 (5) TMI 521

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..... essary. The case is related to import for which the Bill of Entry was filed in March 2017 for which a show-cause notice under Customs Act was issued in September 2017, if at all there was necessity to suspend the licence, the department should have taken action immediately after detection of the case, which was not done so in this case and the department waited for more than six months - thus, there was no immediate requirement of suspension of the licence. The order suspending the Customs Broker licence is set aside - appeal allowed - decided in favor of appellant. - C/86000/18 - A/86131/2018 - Dated:- 13-4-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Arun H. Mehta, Advocate for appellant .....

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..... on perusal of the records, we find that the case under Customs Act was detected at the time of filing Bill of Entry itself i.e. on 01/03/2017. Thereafter, a show-cause notice in that Customs case was issued on 27/09/2017. If at all the Revenue is of the view that the case, which was registered under the Customs Act is very serious. The Customs Brokers License could have been suspended immediately after detection of the case as the Revenue need not to wait for issuance of show-cause notice for the purpose of proceedings under CBLR, 2013. The suspension order was passed exercising the power vested under Regulation 19 (1) of CBLR, 2013, which is read as under: Suspension of licence: (1) Notwithstanding anything contained in regulation 1 .....

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..... s clearly shows that there was no immediate requirement of suspension of the licence. The Hon'ble Jurisdictional' Bombay High Court has in the case of Natinal Shipping (supra) clearly held that the power of suspension is an emergent power to be used in those cases, where it is required that CHA licence be immediately suspended, The ratio of the Hon'ble Bombay High Court is clearly applicable in the facts of the present case. Accordingly, the order suspending the Customs Broker licence is set aside. Principal Commissioner of Customs has liberty to conduct enquiry and conclude the proceedings under CBLR, 2013. The appeal is allowed in above terms. Stay petition stand disposed of. (pronounced in court on 13/04/2018) - - TaxT .....

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