2021 (11) TMI 961

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....r The Appellant Shri P.Gopakumar, Authorised Representative for the Respondent ORDER The appellants are a Customs broker and were issued license on 02.09.2016 valid till 16.09.2026. A baggage declaration No. 1527/19.04.2021 was filed by Mr. Althaf Moosan Mukri and on the basis of intelligence, DRI searched the baggage and recovered 14,763.3gms of Gold. Statement of Sh. Biju V. Joy, G-Card....

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....their livelihood is affected. He further submits that as per Regulation 17 of the CBLR 2018, the SCN needs to be issued within 90 days; in the instant case, the SCN was issued on 29.10.2021 and therefore is barred by limitation. He submits that CESTAT in the case of Manjunatha Cargo Pvt. Ltd. 2021(375) ELT 245 (Tri. Bang.) held that the time limit prescribed under CBLR is mandatory and not directo....

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....h sides and perused the records of the case. The case of the Department is that the G-Card Holder of the appellant has accepted his role in the smuggling of the gold. However, we find that the role of the appellants themselves has not been clearly established so as to necessitate the suspension of Customs Broker License. Learned Authorized Representative for the Department submits that the matter ....