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2017 (5) TMI 879 - AT - CustomsSuspension of CHA licence - the appellant claims that the time limits strictly prescribed under CBLR 2013 for issuance of SCN is contravened - The adjudicating authority has issued the show cause notice under CBLR 2013 on 19/11/2015, after a gap of more than three months from the date of receipt of Offence Report - 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 SCN 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 - the initial SCN under Regulation 20 has been issued only on 19.11.2015 even though the Offence Report was received by the Commissioner of Customs, Delhi on 10.03.2015. Ninety days period has already expired on 09.06.2015. Hon’ble High Court of Madras, in the case of A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] has held that the whole proceedings are to be commenced within a time limit and also concluded within a time frame. The order of the lower authority which was issued without adhering to the time schedule is liable to be set aside - appeal allowed - decided in favor of appellant.
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