PRINCIPAL COMMR. OF CUSTOMS (GENERAL) Vs. DURGA CLEARING PVT. LTD.
HIGH COURT OF BOMBAY
Principal Commr. Of Customs (General)
Durga Clearing Pvt. Ltd.
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Abhay S. Oka, J. -
(1.) Heard the learned Counsel appearing for the appellant and the learned Counsel appearing for the respondent.
(2.) The challenge in this appeal is to the judgment and order dated 8 July, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "Appellate Tribunal"), West Zonal Bench, at Mumbai.
(3.) Few factual aspects need to be reproduced for the purposes of dealing with the submissions. The respondent was holding a Customs Broker Licence governed by the provisions of Customs Broker Licensing Regulations, 2013 (for short "CBLR, 2013"). In exercise of powers under Regulation 19(2) of CBLR, 2013, the licence of the respondent was suspended by an order dated 19 December, 2013. The order of suspension was directed to continue till the disposal of pending enquiry continued under Section 20 of CBLR, 2013. This order was subjected to a challenge before the Appellate Tribunal. The Appellate Tribunal observed that the licence was suspended since 19 December, 2013, which order was continued under the order dated 13 January, 2014. The Tribunal observed that the time limit prescribed by the CBLR, 2013 for conclusion of enquiry was not adhered to by the Customs Authority and therefore, the Appellate Tribunal by the impugned order, set aside the order of suspension and allowed the Respondent to function as Customs House Agent pending the completion of enquiry.;
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