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2016 (12) TMI 760 - AT - CustomsRevocation of CHA licence - the goods were found to have been misdeclared in quantity and description; the goods were held to have been undervalued by five times and the importer-on-record was found to be a college student through whom an Import-Export Code had been obtained following which he issued a power-of-attorney to the alleged operator of the import business - SCN based on whims and surmises - section 108 of Customs Act, 1962 - Held that: - The suspension was ordered seven months after the search of premises. The charge-sheet was issued almost three months thereafter. It is also alleged that the inquiry was closed by issue of order-sheet on 11th February 2014 but the inquiry officer chose to re-open inquiry for cross-examination of the partner of the licence-holder about six months later. The revocation was ordered almost thirty months after the search of the premises of the licencee. The appellant did participate in the proceedings. There is no justification for this delay that is so much at variance with the prescriptions in the Regulations. This compounds the casual manner in which the inquiry was conducted by placing reliance on statements that were recorded for purposes other than proceedings under the Regulations. The harsh penal consequence visited upon the appellant has compounded the disregard for deadlines prescribed in the Regulations - appeal allowed - decided in favor of appellant.
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