2017 (3) TMI 1591

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....e, for the Appellant. Shri K. Poddar, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Original No. 68/SM/SUSPENSION/POLICY/2016, dated 27-9-2016 passed by the Commissioner of Customs (General), New Delhi. 2. The brief facts of the case are that the assessee-appellants is an authorised Customs House A....

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.... licence of the assessee-appellants. On 27-9-2016, the Commissioner (General) confirmed the suspension of the licence. The learned counsel for the assessee-appellants submits that as per Regulation 20 of the Customs Brokers Licensing Regulations, 2013 the period is 90 days, but till date no notice has been issued. For this purpose, he relied upon the ratio laid down in the case of Master Cargo Ser....

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....ply with the bond conditions, (ii) failure to comply with the regulations and (iii) a misconduct, for any of which, the licence can be revoked. Since the above regulation does not use the expression "offence report", we have to presume that a report indicating the availability of any one of the above 3 ingredients should be construed as an offence report. Consequently, the date of knowledge gained....