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2016 (8) TMI 575 - AT - CustomsRestoration of CB licence – import of cigarettes – violation of provisions of CBLR, 2013 – time limit for completion of enquiry proceedings - Held that: - As per the CBLR, 2013, in the matter of proceedings against a CB the enquiry proceedings should be completed in overall period of 9 months. However in the present case almost 14 months have passed from the date of receipt of offence report and enquiry has not been concluded. There is no provision for extension of time line prescribed for completion of proceedings – licence cannot be suspended for unlimited period – appeal allowed – decided in favor of appellant.
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