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2016 (1) TMI 874 - AT - CustomsRevocation of CHA License - forfeited of entire amount of security deposit - period of limitation - appellant submits that the entire proceeding of inquiry suspension and revocation of it is time barred. He submits that the mis-declaration was detected in January 2008 and the suspension of the licence was ordered in October 2012. - Held that:- t only due to delay in various time limitation in the proceeding, the action of revocation cannot be held illegal. The time limitation provided in Regulations is directory and not mandatory. In view of this position, we are the view that the proceeding of revocation of appellant's CHA licence is not time bar. The appellant violated various Regulations which were held to have been proved in the proceeding by the Adjudicating Authority. It was also observed that the appellant has committed the offence earlier also as noticed from the judgment in the appellant’s own case - We do not find any force in this argument for the reason that even if the offence is committed by employee but since it was authorized by the appellant to his employee, it is the appellant who is responsible for offence committed by his employee. The impugned order is legal and proper, which does not require any interference. - Decided against the appellants.
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