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2017 (5) TMI 29 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - time limitation - case of appellant is that the the SCN proposing revocation was issued only on 29.7.2016, which was more than three years after the receipt of offence report, the SCN is time barred in terms of Regulation 22(5) - Held that: - The CHA licensing Regulations, 2004, prescribed very strict time limits for the proceedings to be undertaken against the CHA’s. These regulations require that the CHA being proceeded against is required to be issued a SCN within a period of 90 days from the date of receipt of offence report, which is to be followed by an enquiry report - Commissioner (Customs) has proceeded to suspend the CHA licence of the appellant on 14.07.2013 in terms of Regulation 20(2) of CHALR, 2004. This action on the part of Commissioner (Customs) clearly indicates that he had considered the letter of DRI as the offence report. The enquiry report has been finalized only on 26.10.2016, which is more than three years from the date of receipt of offence report - appeal allowed - decided in favor of appellant-CHA.
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