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2016 (9) TMI 1164 - AT - CustomsRevocation of CHA license - forfeiture of security deposit - smuggling of R-22 gas - Regulation 22 of the CBLR, 2003 - time limits prescribed under CBLR of 90 days prescribed for submission of the enquiry report after the issue of show cause notice - contravention of CBLR - Held that: - the decision in the case A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] is relied upon where it was held that the observance of time limits should be followed strictly. What constitutes offence report has not been spelt out in the regulation, the same will have to be inferred from the circumstances of the case. From the records it is found that the licensing authority namely the Commissioner of Customs (Import & General) has been apprised of the matter by the DRI on 13.08/2014. This may be practically considered as the offence report. The show cause notice proposing revocation has been issued on 28.10.2014. The inquiry report which is mandated to be completed within ninety days from the date of the show cause notice has been filed only on 11.03.2015, very much beyond the ninety days time limit prescribed for the same. The order of the lower authority issued without adhering to the time schedule liable to be set aside - revocation of license and forfeiture of security not justified - appeal allowed - decided in favor of appellant.
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