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2016 (5) TMI 81 - AT - CustomsPeriod of limitation - Regulation 20 of the Customs Brokers Licensing Regulation 2013 - Revokation of CHA licence and forfeiture of security - Illicit import of cigarette - Held that:- the offence report was dated 08.10.2012. The show cause notice was issued on 07.01.2014 and the enquiry report was dated 10.11.2014. The Regulation 20 stipulates that show cause notice has to be issued within 90 days of offence report. Even it is to be considered that the new Regulations came into effect only from 21.06.2013. The enquiry report also has been filed more than 10 months after the show cause notice, therefore, it is found that the statutory time limit prescribed by the relevant regulations have not been followed. By considering the decision of Hon’ble High Court of Madras in the case of A.M. Ahamad & Co. Vs. CC (Imports) Chennai 2014 [2014 (9) TMI 237 - MADRAS HIGH COURT] and in the case of Sanco Trans Ltd. Vs. CC Chennai [2015 (7) TMI 455 - MADRAS HIGH COURT], the time limit prescribed under Regulations are to be strictly adhered to. Hence, the impugned order cannot be sustained. - Decided in favour of appellant
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