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2016 (11) TMI 816 - AT - CustomsProceedings against the CHA - attempted export of non-basmati rice - prohibition under SI. No. 45A of Schedule 2 of ITC (HS) - Whether the time limit prescribed under Regulation 22(2) CHALRs 2004 are to be followed strictly or not? - Held that: - The issue of time limit came up before the Hon'ble High Court of Delhi in the case of S.K. Logistics [2016 (4) TMI 1063 - DELHI HIGH COURT] where it was held that A careful perusal of the said order reveals that no plea was urged by the said Appellant CHA before the CESTAT that the mandatory time limit under Regulation 22(5) of CHALR 2004 was violated. What has been recorded in the said order is a contention of the said Appellant that the time limit under Regulation 22(1) of CHALR 2004 was not adhered to. That time limit concerns the issuance of show cause notice "within 90 days from the date of receipt of offence report”. In that case there was no occasion for the CESTAT to consider whether the violation of the time limit under Regulation 22(5) of CHALR 2004 for submitting the enquiry report would vitiate the proceedings. The first enquiry report was submitted by the enquiry officers on 26.06.2012 which was not supplied to the appellant and the Ld. Commissioner of Customs arbitrarily appointed in another enquiry officers on 04.07.2012 who submitted the report as per the wishes of Ld. Commissioner of Customs on 10.08.2012. In fact, there is no provisions in CHALR, 2004 to appoint second enquiry officers but Regulation 22(7) only gives power to the Ld. Commissioner of Customs to consider the report submitted by enquiry officers and taken the decision thereon which the Ld. Commissioner failed to do so - No power to appoint second enquiry officer, which has been done in this case therefore, we do not find any merit in the impugned order, accordingly, the same lacks merit, hence set aside. As the appellant has succeeded on the issue of limitation as well as on the issue of appointment of second enquiry officer therefore, the impugned order is set aside - appeal allowed.
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