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2019 (7) TMI 347

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..... TD., AND OTHERS. [ 2018 (4) TMI 1053 - BOMBAY HIGH COURT] held that the timeline provided in Regulation 22 of the CHLR, 2004 were directory in nature and not mandatory. Consequently, it would be open to the Revenue to explain the delay in passing the orders of suspension/revocation under Regulation 22 of CHLR 2004. The appeal is restored to the Tribunal for passing fresh order after taking not .....

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..... ustoms Broker License and forfeiture of the entire amount of security deposit on the ground of inordinate delay in completing the inquiry proceedings ? 3. The Appeal is admitted on the above substantial question of law. 4. It is agreed position between the parties that the issue arising herein stands concluded by the decision of this Court in Principal Commissioner of Customs .....

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..... in Unison Clearing P. Ltd. (Supra) held that the timeline provided in Regulation 22 of the CHLR, 2004 were directory in nature and not mandatory. Consequently, it would be open to the Revenue to explain the delay in passing the orders of suspension/revocation under Regulation 22 of CHLR 2004. In above view, this Court in Unison Clearing P. Ltd. (Supra) had restored all the appeals, which w .....

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..... r the respondent on instructions very fairly states that till such time as the Tribunal takes a fresh decision on the appeal of the respondent, consequent to this order of this Court, Revenue will not enforce the order dated 11th March, 2015 passed by the Commissioner of Customs (General), which is subject matter of appeal before the Tribunal. 9. Accordingly, appeal allowed in above terms .....

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