2016 (7) TMI 1060 - HC - Customs

Revocation of the Customs House Agent (CHA) license - on examination it was noticed that it was an attempt at showing exports for claiming fraudulent drawback. - Period of limitation - Held that:- The SCN dated 14th October 2011 that was issued to the Appellant is the same SCN that was issued to M/s. S.K. Logistics, M/s. Sunil Dutt and M/s. Entire Logistics Pvt. Ltd. The offence report is the same for all the said noticees. It was received on 19th May 2011. In terms of Regulation 22 (1) of the CHALR 2004 (which corresponds to Regulation 20 (1) of the CBLR 2013), the SCN had to be issued within ninety days from 19th May 2011, i.e. on or before 18th August 2011. Instead the SCN was issued on 14th October 2011. Secondly, in terms of Regulation 22 (5) of the CHALR 2004, the enquiry had to be completed and a report submitted within 90 days of the issuance of the SCN under Regulation 22 (1). In the present case, it is not disputed that the inquiry report was submitted only on 16th January 2015 more than three years after the SCN dated 14th October 2011 was issued.

This Court has consistently emphasised the mandatory nature of the aforementioned time limits in several of its decisions.

The impugned order dated 10th April 2015 passed by the Commissioner of Customs (General), Delhi revoking the CHA license of the Appellant to be unsustainable in law. - Decided in favor of CHA