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2016 (9) TMI 829 - AT - CustomsRevocation of CHA license - forfeiture of security - imposition of penalty - Regulation 22 of CBLR, 2013 - attempt for irregular export of misdeclared cargo with a view to facilitate ineligible export incentive - statutory time limits - Regulation 20 (5) of CBLR, 2013 - enquiry report to be submitted within 90 days - Held that: - when statutory time limits are prescribed under the law the same has to be strictly adhered to. The legal position in respect of time limits prescribed under Regulation 20 has been repeatedly held to be mandatory in nature. Failure to adhere the same will make the proceedings invalid. The issue is similar as decided in the case Indair Carrier Pvt. Ltd. vs. CC (General) [2016 (5) TMI 775 - DELHI HIGH COURT] - As enquiry report not submitted within 90 days, merits of the case not considered. Appeal allowed - decided in favor of appellant.
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