TMI Blog2019 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... . The suspension order not valid - appeal allowed - decided in favor of appellant. - Custom Appeal No. 11073 of 2019 - A/11474/2019 - Dated:- 5-8-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Sh. S.J. Vyas, Advocate for the Appellant Sh. S.N. Gohil (AR) for the Respondent ORDER RAMESH NAIR The impugned order was passed by the Principle Commissioner, whereby the CB license of the appellant was suspended in a Custom case where the export goods were found to be overvalued and in that custom case, the SCN was issued on 07.09.2017 and the same was adjudicated vide order dated 26.02.2019. Thereafter, vide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the work of customs broker, the license should have been suspended immediately after detection of the case by the customs authority whereas in the present case admittedly, the order for suspension was passed almost after 2 years from the date of seizure. In the identical facts, this Tribunal has passed the order in P. Sawasji Co (supra), the operating portion of the order is reproduced below: 4. On careful consideration of the submissions made by both sides and 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 1-3-2017. Thereafter, a show cause notice in that Customs case was issued on 27-9-2017. If at all the Revenue is of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs. Secondly, the suspension can be made only in appropriate cases, where immediate action is necessary. 6. From the facts narrated above, we find that 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. Therefore, this 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 Nationa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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