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2016 (4) TMI 1020 - AT - CustomsCancellation of CHA licence - Export of Inorganic Chemical through Pipavav Port - On examination, goods found to be Muriate of Potash (MOP) instead of Cobalt Sulphate as declared in the shipping bills. Held that:- the various statutory time limits prescribed have not been followed in the proceedings, which resulted in the cancellation of the licence. We find that the licensing authority was informed of the offence vide order received on 31.05.2011. The licence was suspended on 17.06.2011 which was confirmed on 26.07.2011. A show cause notice was issued on 11.10.2012. Such notice has been issued after more than 16 months of offence report, that too after the intervention of the Tribunal. Even after issue of such show cause notice, the inquiry report was not submitted within 90 days as required by the provisions of Regulation 22(5) of CHALR 2004- Regulation 20(5) of CBLR 2013. Even the impugned order dated 27.06.2013 was issued to the appellant on 3.7.2013 -beyond the period of 90 days of submission of inquiry report. We find that the Tribunal as well as Hon’ble High Courts held that the time limit prescribed under the CHALR/CBLR are to be strictly adhered to. Delay in proceedings, in any stage, will have a bearing on the legality of the proceedings. In Sanco Trans Ltd. [2015 (7) TMI 455 - MADRAS HIGH COURT], the Hon'ble Madras High Court held that the show cause notice should be issued within the period stipulated under the Regulations. Notice issued beyond the time limit cannot be sustained for want of jurisdiction. Similar views were expressed by the Tribunal in Eltece Associates [2014 (11) TMI 695 - CESTAT CHENNAI]. In S.K. Logistics - [2015 (11) TMI 1155 - CESTAT NEW DELHI], it was held that the time limits prescribed for submission of inquiry report are to be followed. In view of the above the order of cancellation of licence issued without following the prescribed time limits cannot be legally sustained, accordingly, set aside. - Decided in favour of appellant
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