2019 (3) TMI 1527

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....ocate for the applicant Shri Bhushan Kamble, Asstt. Commissioner (AR) for the respondent ORDER Per: C J Mathew M/s Fairdeal Shipping Agency Pvt Ltd, holder of custom broker licence no. 11/091, is in appeal against order-in-original no. 24/2018- 19 dated 18th June 2018 of Principal Commissioner of Customs (General), New Custom House, Mumbai suspending them under regulation 19(2) of Cust....

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....ent of benefit accorded by notification no. 50/2017 dated 30th June 2017 [serial no. 260(ii)] in the present occasion as well as in the past. The present appellant was alleged to have handled the consignment of the importer, M/s Adler Mediequip Pvt Ltd, without cross-checking and verifying the eligibility of the goods to the benefit of the said notification. 3. We have heard Learned Authorised ....

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.... under regulation 20 for revocation of licence/imposition of penalty is triggered. The licence was suspended on 18th June 2018 and it was incumbent upon the competent authority to issue a notice within 90 days of receipt of offence report; it would appear that, despite elapse of 90 days from the issue of suspension order, such action has not been initiated. It would, therefore, appear that the pro....

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....y, within the empowerment of the 'proper officer' designated to assess the consignment. The taxing statue does not envisage transfer, or delegation, of such authority to non-officials. It was patently incorrect on the part of the competent authority to consider this to be a ground for suspension, and more so, as suspension is a preliminary for revocation and revocation is a consequence of circumst....