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Customs Act, 1962 (Contd.)
— Section 117 - See under PENALTY ........................ 551
— Section 123 - See under SMUGGLING ...................... 606
— Section 125 - See under REDEMPTION FINE AND PENALTY ......... 532
— Section 129A - See under APPEAL TO APPELLATE TRIBUNAL ....... 574
— Section 129B - See under APPELLATE TRIBUNAL ............... 557
— Section 130A(4) - See under REFERENCE TO HIGH COURT.......... 521
— Section 130A, interpretation of - See under REFERENCE TO HIGH
COURT ....................................... 521
— Section 144 - See under SAMPLES ......................... 536
Customs Broker’s licence - Power of suspension is an emergent power to be
used in those cases where it is required that Customs Broker license be
immediately suspended - Very fact that alleged violation is of the year
2015 and order of suspension was issued in 2019 itself indicates that there
is no emergency which required license be suspended - Order of
continuation of the suspension of the appellant’s CHA firm set aside -
Regulation 16(1) of Customs Brokers Licensing Regulations, 2018 — Maa
Kamakhya Enterprise v. Pr. Commr. of Cus. (Preventive), Kolkata (Tri. - Kolkata) ........ 594
— Revocation of - Reliance mostly on statements recorded under Section 108
of Customs Act, 1962 without producing any supportive and credible
evidence - Submissions made by the appellant were not duly considered
- Revocation of CHA licence, which is harshest penalty should not have
been imposed due to inherent contradiction among the statements
recorded by various persons - Appellant not been avoiding the
investigation, but cooperated and also made a payment of ` 65.00 lakhs
to Customs so as to make good the loss to the Revenue which proves the
bona fide of the appellant - Investigation not being carried out in respect
of all consignments of import of old and used garments, for which
weighment slips were made available it cannot be established beyond
doubt that offence has been committed for all - Appellant having suffered
from the date of suspension of his licence till now, sufficient considering
the gravity of offence committed by the appellant - Revocation of license
set aside - Regulations 17 and 18 of Customs Brokers Licensing
Regulations, 2013 — Merico Logistics Pvt. Ltd. v. Commr. of Cus. (Airport & Admn.),
Kolkata (Tri. - Kolkata) .................................. 580
CUSTOMS BROKERS LICENSING REGULATIONS, 2013 :
— Regulation 17 - See under CUSTOMS BROKER’S LICENSE .......... 580
— Regulation 18 - See under CUSTOMS BROKER’S LICENSE .......... 580
CUSTOMS BROKERS LICENSING REGULATIONS, 2018 :
— Regulation 16(1) - See under CUSTOMS BROKER’S LICENSE ......... 594
CUSTOMS NOTIFICATIONS :
— Notification No. 21/2002-Cus. - See under MELTING SCRAP ......... 591
— Notification No. 52/2003-Cus. - See under PHARMACEUTICALS FOR
REPACKING .................................... 622
— Notification No. 93/2004-Cus. - See under JOB WORK ............. 602
— Notification No. 32/2005-Cus. - See under JOB WORK ............. 602
EXCISE LAW TIMES  15th May 2020  15