2017 (5) TMI 1006

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...., Assistant Commissioner (AR) for the respondent ORDER Per: C J Mathew The principal ground espoused before us in this appeal filed under regulation no. 21 of Customs Brokers Licensing Regulations, 2013 against order no.45/CAC/CC(G)/SRP/CBS/(Admn) dated 13^th August 2015 of Commissioner of Customs (General), New Custom House, Mumbai which has revoked the customs broker license no.11/847 i....

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.... the Customs Brokers Licensing Regulations, 2013. Though the license was suspended on 3^rd February 2014 and charge-sheet issued on 26^th March 2014, the passing of the revocation order after a lapse 105 days from the date of receipt of inquiry report and the long gap between ordering of the enquiry and the submission of the inquiry report on 30th April 2015 is the cavil of the appellant. 4. Le....

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.... Consultant for appellant relies upon the decision of the Tribunal in Dakor Clearing & Shipping P Ltd v. Commissioner of Customs (General), Mumbai [2015 (326) ELT 178 (Tri-Mumbai)] and of the Hon'ble High Court of Madras in AM Ahamed & Co v. Commissioner of Customs (Imports) Chennai [2014 (309) ELT 433 (Mad)] which held that non-compliance with the requirement to comply with time-lines vitiated th....