Home Case Index All Cases Customs Customs + AT Customs - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 228 - AT - CustomsValidity of order - Non-adherence of time line - Import of Synthetic Diamond Powder - Failure to comply with the obligations under Regulation 13 of CHALR 2004 [Regulations 11 and 17 of CBLR, 2013] - Held that:- Show cause notice issued much after the time limit prescribed under Regulation 20 (1) of CBLR 2013. Also, the Enquiry Officer submitted his report on 07/01/2015, Regulation 20 (5) stipulates that the Enquiry Officer shall prepare a report of the enquiry and submit the same within a period of 90 days from the date of issue of show cause notice under sub-Regulation (1). We find enquiry report has been submitted well beyond the period prescribed under the Regulation. Therefore, by considering the decision of Hon'ble Madras High Court in the case of A.M. Ahamed & Co. vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT], decision of Tribunal in the case of M/s Atharva Global Logistics vs. CC, New Delhi [2016 (2) TMI 10 - CESTAT NEW DELHI] and in the case of ZEN Cargo Movers Pvt. Ltd. vs. CC, New Delhi [2016 (2) TMI 139 - CESTAT NEW DELHI], a time period prescribed under the Customs Brokers Licencing Regulation 2013 are to be adhered to and failure to follow the time limit statutorily prescribed will result in setting aside the order arising out of such proceedings. Therefore, the impugned order is liable to set aside on the ground of non-adherence of time line prescribed under the statutory regulations. - Decided in favour of appellant
|