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2016 (5) TMI 671 - AT - CustomsPeriod of limitation - Revokation of CHA licence and forfeiture of security deposit - Regulation 20 of the CHALR, 2004 - Mis-declaration of value as well as description - Held that:- the show cause notice proposing revocation has been issued on 12.07.2013, well beyond the ninety days limit prescribed for the same in regulation 22(1). The inquiry report which is mandated to be completed within ninety days from the date of the show cause notice has been filed only on 27.11.2014, very much beyond the ninety days time limit prescribed for the same. Finally the impugned order has been passed within ninety days from the date of inquiry report. However, the overall time taken were completion of regular proceeding is a period of 23 months, which is much beyond the allowed total duration of nine months. Therefore, by following the decision of Hon'ble High Court of Madras in the case of A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT], which directly dealt with CBLR and sanctity time limit under the regulation, the order of the lower authority which was issued without adhering to the time schedule is set aside. Decided in favour of appellant
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