2018 (5) TMI 521

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....h Nair 1. The present appeal is directed against the suspension order dated 08/03/2018 passed by the Principal Commissioner of Customs (General), NCH, Mumbai. 2. Shri Arun H. Mehta, Ld. Counsel appearing on behalf of the appellant submits that the suspension was made by the Commissioner under Regulation 19 (1) of CBLR, 2913, with reference to the Customs case, wherein a show-cause notice bearin....

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....ational Shipping Agency - 2008 (226) ELT 46 (Bom). 3. Ms. Trupti Chawan Ld. AR appearing on behalf of the Revenue reiterates the findings in the impugned order. 4. On careful consideration of the submissions made by both sides and on perusal of the records, we find that the case under Customs Act was detected at the time of filing Bill of Entry itself i.e. on 01/03/2017. Thereafter, a show-cause....

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.... suspended under sub-regulation (1) the Commissioner of Customs shall within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be within fifteen days from the date of hearing granted to the Customs Broker. 5. From the....

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....e and the department waited for more than six months. Therefore, this clearly shows that there was no immediate requirement of suspension of the licence. The Hon'ble Jurisdictional' Bombay High Court has in the case of Natinal Shipping (supra) clearly held that the power of suspension is an emergent power to be used in those cases, where it is required that CHA licence be immediately suspe....