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2016 (9) TMI 123 - AT - CustomsRestoration of CHA license - revocation in terms of the Regulation 22(7) of the Customs House Agent Licensing Regulations 2004 forfeiture of security amount - SCN under Regulation 22(1) ibid inquiry report to be submitted within 90 days of the SCN - CHA Regulation No. 22(5) Held that: - Madras High Court in the case of A M Ahmad [2014 (9) TMI 237 - MADRAS HIGH COURT] in effect has clearly held that breach of the time limit prescribed in Regulation 22 is fatal to the order and set aside the order on that ground. The impugned order is unsustainable on account of time bar, as enquiry report submitted after prescribed time limitation Also, Allahabad High Court in the case of Commissioner vs Monsanto Manufacturing Pvt. Ltd. [2014 (4) TMI 505 - ALLAHABAD HIGH COURT] decided that once it is held that the demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the case raised by Revenue impugned order set aside appeal disposed off decided in favor of appellant.
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