Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2017 (1) TMI 338 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - failure to observe the time limits strictly prescribed under CBLR 2013 - Held that - 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 - perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has been issued only on 12.05.2014 even though the licence was suspended on 26.03.2013. 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 - the time limits prescribed are to be mandatorily followed. The order of the lower authority which was issued without adhering to the time schedule is liable to be set aside on these grounds - appeal allowed - decided in favor of appellant.
|