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2017 (5) TMI 1673 - AT - CustomsForfeiture of security deposit - time limitation - case of appellant is that neither the SCN nor the enquiry report and the impugned order were issued within time frame prescribed in the CHALR, 2004 - Held that:- The regulations contained in the CHALR have not been scrupulously followed by the original authority inasmuch as the SCN was issued after 240 Days from the date of the offence report and there after the impugned order was passed almost after 370 days from the time of such report. Thus, the provisions of CHALR in this case have not been strictly followed by the Department. There is no merit in the impugned in so far as forfeiture of the security deposit and imposition of penalty on the appellant - appeal allowed - decided in favor of appellant.
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