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2016 (8) TMI 528 - AT - CustomsRestoration of licence – search - contravention of Regulation 11(j) and 11(m) of the Customs Brokers Licensing Regulation, 2013 – Held that: - It is not the case where the Appellant refused to access, or concealed, or removed or destroyed any document. It is clear that a search has been conducted and documents have been received from the Appellant. The representative of the Appellant also appeared before the investigating Officers and deposed statement under Section 108. The strong allegation of refusal, removal or destruction of documents should not be levelled against the Appellant. Regulation 20 - the suspension order to be followed by action under Regulation 20 within a period of 90 days of receipt of offence report – Held that: - till date no follow up by way of show cause notice under Regulation 20 has been issued for revocation of Appellant’s licence. The offence report has been recorded in the impugned order which resulted in the suspension. As such, the time limit of 90 days prescribed has already lapsed. It is held in catena of decision by High Courts and Tribunal that the time limit prescribed in CBLR, 2013 is mandatory and failure to adhere the same will make the action without jurisdiction – impugned order not justified – decided in favor of appellant.
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