2024 (3) TMI 699

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....ow. 2. The facts of the case in brief are that the Appellant herein is a Customs Broker having License No.02/CB/LKO/2017 dated 12.07.2017, issued by the Commissioner of Customs, Lucknow under Regulation 7(1) of the Customs Broker Licensing Regulations, 2018 CBLR. In the course of investigation, it was suspected that the Customs Broker is actively connected in execution of fake export through Land Customs Station, Sonauli. Accordingly, their CBLR license was suspended under Regulation 16 and thereafter the suspension was confirmed by the impugned order under Regulation 16(2). 3. Learned Advocate for the Appellant submits that the order confirming the suspension of the license was passed on 21.12.2023 and so far no action has been taken eit....

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....ssioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the license or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received wi....

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....he Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The Principal Commissioner or Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the license of the Customs Broker within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Cust....