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2017 (7) TMI 1284 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - time limitation under Regulation 20 of CBLR, 2013 - Held that:- Regulation 20 of CBLR, 2013 prescribes the time limited to be followed by the Customs Officers to complete the revocation proceedings of the CHA license, which is mandatory in nature - In this case, it is an admitted fact on record that the SCN was issued by the Department beyond the period of 90 days from the date of submission of offence report. Thus, it is evident that the time schedule prescribed in the CBLR, 2013 has not been properly adhere to by the jurisdictional Commissioner of Customs. Since observance of the procedure contained in the said regulation are mandatory, non-fulfillment of the same cannot decide the case in favor of the Revenue as held by the Hon’ble Madras High Court In the case of SARO International Freight System Vs. Commissioner of Customs, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT]. Appeal allowed - decided in favor of appellant.
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