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2016 (6) TMI 505 - HC - CustomsPeriod of limitation - SCN issued beyond the mandatory period of 90 days from the date of the receipt of the offence report - Regulation 20 (1) of the CBLR 2013 - Revokation of CHA licence and forfeiture of bank guarantee - Held that:- it is plain that the SCN issued on 17th June 2014 under the CBLR 2013 was well beyond the period of 90 days from 25th October 2013. In light of the legal position explained by this Court in HLPL Global Logistics Pvt. Ltd. v. The Commissioner of Customs (General) [2016 (5) TMI 1238 - DELHI HIGH COURT] the time limit as prescribed in Regulation 20 (1) of CBLR 2013 is sacrosanct and the failure to adhere to the said time limit would invalidate any action taken against the Petitioner in terms of Regulation 20 (1) of the CBLR 2013. Therefore, the impugned order passed by the Commissioner of Customs (General) revoking the licence of the Petitioner and forfeiting the whole amount of the bank guarantee furnished is hereby set aside. - Decided in favour of petitioner
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