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2019 (8) TMI 276

..... goods with reference to which the suspension order was passed was seized on 10.03.2017 and the SCN was issued on 07.09.2017 - If at all the revenue is of view, customs broker should be prohibited from carrying out 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. The suspension order not valid - appeal allowed - decided in favor of appellant. - Custom Appeal No. 11073 of 2019 - A/11474/2019 - 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 .....

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..... e by both the sides and perused the records. We find that there is no dispute that the goods with reference to which the suspension order was passed was seized on 10.03.2017 and the SCN was issued on 07.09.2017. If at all the revenue is of view, customs broker should be prohibited from carrying out 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 m .....

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..... mmediate action is necessary suspending the licence of a Customs Broker is not mandatory in each and every case, even though, the proceedings under CBLR, 2013 are undergoing by the Commissioner 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, thi .....

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