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2016 (9) TMI 473 - AT - CustomsRevocation of CHA licence - Regulation 22(7) of the Customs House Agent Licensing Regulations 2004 - forefeiture of security deposit - CHA Regulation No. 22(5) - Madras High Court judgment in the case of AM Ahmad Co. vs CC Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] is relied upon. - Held that: - At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings thereon submit the report within a period of 90 days from the date of issue of notice under sub-Regulation 1. The SCN in this case under Regulation 22(1) ibid was issued on 05.06.2012 but the inquiry report was submitted on 20.03.2015 i.e. more than 21 months after issuance of SCN - the impugned order is unsustainable on account of time bar - appeal disposed off - decided in favor of appellant.
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