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2016 (5) TMI 1060 - AT - CustomsPeriod of limitation - non-maintainance of time limit in terms of Regulation 22 of CHALR, 2004 - Revokation of CHA licence and forfeiture of security deposit - clearance of undeclared high value items and also several discrepancies in the description as well as quantity of goods imported - Delay of more than one year in completion of enquiry - Held that:- the decision of Hon’ble High Court of Mumbai in A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] is applicable to the facts of the present case on both the grounds of time limit as well as implication of settlement of case by the main importer. It is found that Hon’ble High court of Madras in a recent order in Saro International Pvt. System Vs. C.C. [2015 (12) TMI 1432 - MADRAS HIGH COURT] after detailed examination of various decided cases held that the time limit prescribed in CBLR 2013 are to be strictly followed by the authorities taking action under the said Regulation. It is also found that there is a substantial delay of more than a year in completion of the enquiry and also in issue of the present impugned order. Therefore, the delay which is beyond the prescribed limits of CHALR / CBLR will make the impugned order legally unsustainable. The various decisions including the ones cited above are clear about legal position. - Decided in favour of appellant
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