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2017 (1) TMI 1744 - AT - CustomsSuspension of a custom broker license - appellant’s argument is that the Commissioner of Customs, Delhi has failed to observe the time limits strictly prescribed under CBLR, 2013 - contravention of the provisions of CBLR, 2013 - HELD THAT:- It is seen from the records that Commissioner of Customs, Delhi received the intimation of irregularities issued by Additional Commissioner of Customs, SIIB on 28.06.2016. This may be considered as the date of receipt of Offence Report. Regulation 20(1) contemplates issue of Show Cause Notice to the customs broker by the Commissioner within a period of 90 days from the date of receipt of Offence Report. The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report. The order of the lower authority which was issued without adhering to the time schedule is liable to be set aside on these grounds - appeal allowed - decided in favor of appellant.
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