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2017 (5) TMI 933 - AT - CustomsForfeiture of CHA Licence - violation of time limit - non-imposition of revocation on M/s. Entire Logistics - Since the Customs offence was the same, Revenue has argued that M/s. Entire Logistics should also be penalized with forfeiture of CHA Licence - Held that: - four CHAs were involved in commission of customs offence. Disciplinary proceedings were taken up by the ld. Commissioner against all the four CHAs. Even though there is a common enquiry report against all the four CHAs, however, the alleged contraventions which are the basis for disciplinary action against each CHA, are distinct and separate. These charges have been confirmed against each CHA keeping in view the role played by them in commission of the alleged customs offence. Further, since the CHA licence for each CHA is distinct and separate, we do not see any infirmity in deciding the appeal filed by M/s. Entire Logistics without reference to the appeals, if any, filed by the other CHAs. There has been significant delay beyond the permissible limits between the dates of receipt of offence report and date of issue of show cause notice. Likewise, there has been inordinate delay in preparation and submission of enquiry report. From the records, it is seen that delay is on account of change of enquiry officer more than once and thereby, the time limit prescribed under CHA Regulations have been badly violated - the order of the lower authority forfeiting the security deposit is set-aside and the appeal is allowed - appeal allowed - decided in favor of assessee.
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