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2016 (12) TMI 468 - AT - CustomsSuspension of CHA licence - Regulation 19(1) of CBLR, 2013 - contravention of the provisions of CBLR, 2013 - time bar - Held that: - It is seen from the records that Commissioner of Customs, Delhi received the prohibition order issued by Commissioner of Customs, Mumbai on 26.04.2016. This may be considered as the date of receipt of Offence Report. Regulation 20(1) contemplates issue of Show Cause Notice to the customs broker by the Commissioner within a period of 90 days from the date of receipt of Offence Report. The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report - A perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has not been issued till date even though the offence Report was received by the Commissioner of Customs, Delhi on 26.04.2016. Ninety days period has already expired on 25.07.2016. Hon'ble Madras High Court has emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT] - As such the order of the lower authority which was issued without adhering to the time schedule is liable to be set aside on these grounds. Accordingly, we set aside the impugned order of the original authority and allow the appeal. Appeal allowed - decided in favor of appellant-assessee.
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