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2017 (1) TMI 282 - AT - CustomsRevocation of CHA licence - time bar - time limits as prescribed under Customs Broker Licensing Regulations, 2013 for conduct of various activities by Revenue - amendment made in the Custom House Agent Licensing Regulations, 2004 (CHALR) vide N/N. 30/2010-Cus (NT) dated 8.4.2010 prescribing various time limits - Held that: - Revenue has taken 1221 days to complete the actions for which a period of 270 days is prescribed in CBLR, 2013. There has been a delay of almost three years and more than four times the prescribed time has been taken - reliance was placed in the case of Saro International Freight System [2015 (12) TMI 1432 - MADRAS HIGH COURT], where it was held that the time limit prescribed under the CBLR, 2013 are mandatory in nature. In the instant case the appellant has been out of work for long period of time. In most such cases the licences are suspended as soon as the inquiry starts and remain suspended till the enquiry is completed. The Custom Brokers are deprived of the fundamental right to work for long periods of time. The fundamental right to work is being denied to the appellant due to failure of the Revenue to follow the time limits prescribed in the law - In the process on the one hand the Custom Broker who are unscrupulous get the advantage of these delays in their defence, the good ones who are not guilty suffer for long periods of time. In both the cases the justice is not delivered. It was obvious that there is lack of supervision and effort to adhere to the time limit prescribed by law. This will assume serious implications especially in view of the fact that Courts have held time limit to be mandatory in nature - The Revenue seeks the time of 8 to 12 months just to compile the data of such delays. Suffice to say in such a serious issue needs immediate attention of CBE&C and Chief Commissioner of Customs. As a result of such delay, a number of serious offenders will get the benefit and be left of the hook and go scot free, which is not the intent of lawn Similarly, due to the delays, people who are not guilty will continue to suffer the suspension and revocation on account of delays by Revenue due to lack of responsibility. The license which is revoked by the impugned order is restored forthwith and Commissioner of Customs (General), Mumbai is directed to do the needful immediately - appeal allowed on limitation - decided in favor of appellant.
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