2019 (3) TMI 1527

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....han 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 Customs Broker Regulation, 2013 [now regula....

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....o. 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 Representative who ventured to suggest that....

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....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 provisions of regulation 19 of Customs Broker Lice....

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.... 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 circumstances enumerated in regulation 18 of Customs Brok....