Home Case Index All Cases Customs Customs + AT Customs - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 265 - AT - CustomsPeriod of limitation - Revokation of CHA licence and forfeiture of security deposit - Regulation 22 of the CHALR - Bill of Entry falsely filed in the name of Global Logic India Pvt. Ltd. - Huge loss caused to Government revenue by getting the importer’s goods cleared duty free on the strength of fake and forged procurement certificates. Held that:- the licensing authority has been apprised of the matter by the Commissioner of Customs, ICD through Order-in-original dated 5.7.2012. This may be practically considered as the offence report. The show cause notice proposing revocation has been issued on 30.1.2014, 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 27.2.2015, 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 34 months, which is much beyond the allowed total duration of nine months. Therefore, by following the various decisions of the Hon'ble High Court directly dealing 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 liable to be set aside. - Decided in favour of appellant
|