2015 (1) TMI 1277

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....Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant is 'Eagle Shipping Agency' is holder of Customs Broker License No. 11/94, have filed the present appeal against the impugned order dated 19-12-2013, by which the interim order of suspension dated 3-12-2013 have been confirmed. 3. The brief facts are that the appellant filed the Bill of Entry No. 8310009, ....

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.... way of interim order dated 3-12-2013, the license of appellant - CHA was suspended. Thereafter, on perusal of reply to show cause notice, the suspension was confirmed by impugned order dated 19-12-2013. 4. The ld. Counsel for the appellant urges that initial suspension was bad being made more than a year after the cause of action arose with the Revenue. It shows that there were no such circ....

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..... 6. Having considered the rival contentions, we find that under similar circumstances when the inquiry proceedings have been delayed and/or the suspension was made after a substantial delay of several months from event relating to the suspension, this Tribunal have revoked the suspension, granting liberty to the authorities to expedite the inquiry and complete the proceedings in the matter,....