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2016 (6) TMI 398 - AT - CustomsPeriod of limitation - Revokation of CHA licence and forfeiture of security deposit - recall of the container of Red Sander logs from Dubai - Held that:- the notice issued under Regulation 22 was beyond the period of 90 days from the date of offence report. As there is no specific offence report in the records, the evidence of knowledge of the concerned officer may be considered as per the Hon'ble Madras High Courts observation in M/s. AM. Ahamed & Co. Versus The Commissioner of Customs (Imports) [2014 (9) TMI 237 - MADRAS HIGH COURT]. Further, decision on the show cause notice was taken more than 16 months after the issue which again is beyond the time limits mentioned in the said Regulation. As such without going into the merits of the case we find that the impugned order is not sustainable as the same is barred by limitation and consequently without jurisdiction. - Decided in favour of appellant
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