2015 (12) TMI 1046

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....aring. 2. The brief facts of the case are that the appellants are Custom House Broker registered with Chennai Customs House and allowed to operate at Mumbai Commissionerate under Regulation 7 (2) of CBLR, 2013. Vide Order No.66/2014-15 dated 02.02.2015, the appellants were prohibited to operate at Mumbai Customs Commissionerate and the same was confirmed vide Order dated 25.02.2015. On receipt of the investigation report and the prohibition order from Mumbai, the adjudicating authority, Chennai Customs suspended the license on 06.05.2015 and again confirmed it on 25.05.2015, against which the appellants are before this Tribunal. 3. The Ld. Advocate appearing on behalf of the appellants submitted a copy of the Order of the Hon'ble High....

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....ter and voluntary statements have been given by the importers and the owners of the code under Section 108 of the Customs Act, 1962 and the IEC holders were not aware of the import consignments and they were compensated monetarily and the petitioner did not physically verify the details. The voluntary statements of various persons have been extracted and relied upon to contend that there has been clear violation of the Regulation 19(1) of CBLR, 2013 by abetting and involving the transaction and therefore, the license was suspended under Regulation 19(1) of CBLR, 2013 and the same was confirmed after enquiry on 25.05.2015. The notice would be in time if the Saturdays, Sundays and public holidays are excluded ad the said time limit is only di....

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....ver of the period under Regulation 20. 54. From the above judgement, what can be derived is that the waiver must be specific and the person must have knowledge about the consequences of such waiver. In the present case, there is no waiver either express or by implication. 55. The show cause notices relating to offences in WP No.3375 and 12401/15 were first issued on 02.07.2014 by DRI and a copy was also marked to the respondent. Based on the same, the Commissioner has appointed the Additional Commissioner of Customs (Imports), Chennai as common adjudicating authority. It is referred to in the letter dated 17.09.2014 issued by the DRI, Chennai. Hence, this court is of the view that the notice issued by the respondent is wit....