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2016 (4) TMI 1063 - HC - CustomsRevokation of CHA licence and forfeiture of security deposit - Requirement of Regulation 22(5) not fulfilled - Held that:- this Court is not bound by the order of the CESTAT for its precedential value. A careful perusal of the said order reveals that no plea was urged by the said Appellant CHA before the CESTAT that the mandatory time limit under Regulation 22(5) of CHALR 2004 was violated. What has been recorded in the said order is a contention of the said Appellant that the time limit under Regulation 22(1) of CHALR 2004 was not adhered to. That time limit concerns the issuance of show cause notice "within 90 days from the date of receipt of offence report”. In that case there was no occasion for the CESTAT to consider whether the violation of the time limit under Regulation 22(5) of CHALR 2004 for submitting the enquiry report would vitiate the proceedings. No explanation has been offered by the Department for not adhering to the time limit of ninety days stipulated in Regulation 22 (5) of the CHALR. All that is stated in the memorandum of appeal is that the file could not be traced and therefore there was delay in the SCN being issued under Regulation 22(1) of the CHALR. The issue here is not so much about in the issuing of the SCN. It is about the unexplained delay of over three years in submitting the enquiry report. For the said delay the only explanation is that the first inquiry officer retired without submitting the report. This by no means justifies the extraordinary delay of more than three years after the date of the SCN in completing the inquiry and submitting a report. In the circumstances, the view taken by the CESTAT that the consequential order of revocation of licence is vitiated in law cannot be faulted with. No substantial question of law arise for consideration by this Court. - Decided against the revenue
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