Home Case Index All Cases Customs Customs + HC Customs - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1511 - HC - CustomsRevocation of Customs House Agent - time limitation - amendment of Regulations by C.B.E & C vide Circular No.9/2010-Cus dated 08.04.2010 - HELD THAT:- The Tribunal has misapplied the time limitation prescribed in the New Regulations known as CBLR 2013, whereas admittedly the proceedings against the Assessee M/s.Sri Shipping Services had been initiated under the Old Regulations known as CHALR 2004. Without expressing any opinion by this Court, the matter is remanded back to the learned Tribunal so that the appropriate case laws in the matter may be considered by the learned Tribunal on the question as to whether the time limits prescribed by the C.B.E & C vide Notification No.30/2010 dated 08.04.2010 can be applied to the facts and circumstances of the present case or not. Appeal allowed by way of remand.
|