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2016 (5) TMI 775 - HC - CustomsRevocation of CHA licence - Illegal export - Non-completion of proceedings within stipulated period - Regulation 22(5) of CHALR 2004 - Held that - the time limits in the CHALR 2004 for issuance of the SCN to the CHA licence holder and completion of the inquiry within 90 days of issuance of such SCN are sacrosanct. The aforesaid time limits were engrafted into Regulation 22 of the CHALR 2004 by a Notification No. 30/2010- Cus.(N.T.) dated 8th April 2010. Simultaneously the CBEC issued Circular No. 9/2010 dated 8th April 2010 clarifying the procedures governing the suspension and revocation of CHA licence. This Court has consistently emphasised the mandatory nature of the aforementioned time limits in several of its decisions. The directions issued by the CESTAT in the impugned order permitting the Respondents to proceed with and complete the inquiry within a further period of 60 days from the date of the impugned order of the CESTAT despite noting that the mandatory time limits under the CHALR had not been adhered to is do not sustain and is accordingly set aside. Also the SCN issued by the Respondents to the Petitioner pursuant to the order of the CESTAT the consequential inquiry report and the order passed by the Respondents revoking the Petitioner s licence are also held to be unsustainable in law and are hereby set aside. The CHA licence of the Petitioner that stood revoked will stand revived forthwith. - Decided in favour of petitioner
Issues:
1. Failure of Customs authorities to complete proceedings concerning revocation of Customs House Agent license within stipulated time period. 2. Appellant's appeal against CESTAT order and subsequent Show Cause Notice issued by Respondents. 3. Adherence to time limits under Customs House Agents Licensing Regulations, 2004. 4. Legality of CESTAT's directions to complete inquiry within additional 60 days. 5. Validity of Show Cause Notice, inquiry report, and order revoking license. Analysis: Issue 1: The case involves the failure of Customs authorities to complete proceedings regarding the revocation of the Customs House Agent (CHA) license within the time period specified in Regulation 22(5) of the Customs House Agents Licensing Regulations, 2004 (CHALR). Issue 2: The appeal filed by M/s. Indair Carrier Pvt. Ltd. against the CESTAT order dated 11th March, 2015, and the subsequent Show Cause Notice issued by the Respondents on 17th March, 2015, are under consideration. Issue 3: The Court emphasized the mandatory nature of time limits prescribed under CHALR 2004 and Circular No. 9/2010 issued by the Central Board of Excise and Customs. The time limits for issuing Show Cause Notice and completing the inquiry within 90 days are crucial and must be adhered to. Issue 4: The Court found the CESTAT's direction to complete the inquiry within an additional 60 days to be impermissible, considering the mandatory time limits under CHALR had not been followed. The CESTAT's order directing the completion of proceedings was set aside. Issue 5: The Show Cause Notice issued post the CESTAT order, the subsequent inquiry report, and the order revoking the license were deemed unsustainable in law and set aside. Consequently, the revoked CHA license of the Appellant was ordered to be revived immediately, and if expired, the renewal application was to be processed without delay. In conclusion, the Court's decision revolved around the strict adherence to the prescribed time limits under the CHALR 2004 and Circular No. 9/2010, ultimately leading to the setting aside of the CESTAT's directions and the subsequent actions taken by the Respondents against the Appellant.
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