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2016 (6) TMI 348 - HC - CustomsPeriod of limitation - Revokation of Customs Broker licence and forfeiture of bank guarantee - Illegal import by M/s NGR International - SCN was issued beyond the period of 90 days from the date of receipt of offence report by the Respondent - Held that:- it appears that an enquiry report dated 4th March 2015 was forwarded by the Inquiry Officer only on 10th March 2015 which was 13 months after the suspension of the licence. It is thereafter that the impugned order dated 1st June, 2015 was passed after affording the Petitioner an opportunity of being heard. Hence, there has been a violation of the time limits set out in Regulation 20 of the CBLR (corresponding to Regulation 22 of the CHALR). Recently this Court in the case of HLPL Global Logistics Pvt. Ltd. v. The Commissioner of Customs (General) [2016 (5) TMI 1238 - DELHI HIGH COURT] had reiterated that the time limits in Regulation 20 of the CBLR/Regulation 22 of the CHALR are sacrosanct. In the present case, the SCN under the CHALR/CBLR was issued only on 9th December 2013, i.e., beyond the mandatory period of 90 days from the date of receipt of the offence report by the Respondent, i.e., 31st January, 2013. Consequently, all proceedings pursuant thereto are held to be invalid. Further, even the enquiry report was not submitted within a period of 90 days of the issuance of the SCN. Therefore, the impugned order is set aside by revoking the licence of the petitioner. - Decided in favour of petitioner
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