2018 (3) TMI 1561

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....MAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS J U D G M E N T Antony Dominic, C.J. The appellant, a customs broker licenced under the Customs Brokers Licensing Regulations, 2013 ('Regulations' for short) filed W.P.(C) No.1288 of 2018 challenging the orders passed by the respondent suspending the licence, in exercise of the powers under Regulation 19 of the Regulati....

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....for the respondent. 4. As already stated, Regulation 18 of the Regulations entitled the Commissioner of Customs to revoke the licence or impose penalty on a licencee. Regulation 19 also provides that notwithstanding the provisions in Regulation 18, the Commissioner may in appropriate cases where immediate action is necessary, suspend the licence of a broker, where an enquiry against him is pendin....

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....d in exercise of Regulation 19(2). 6. In the light of the contents of Exts.P1 and P3, we are persuaded to think that at least prima facie, there are grounds in justifying Exts.P1 and P3. Insofar as the ground of limitation, urged by the learned Counsel for the appellant is concerned, having gone through Ext.P3, all that we notice is that this Regulation requires the Commissioner of Customs to iss....