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2017 (6) TMI 741 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - time limit for issuance of SCN - Department took more than 90 days time, which is not in conformity with Regulation 20 (5) of the CPLR 2013 - Held that: - Condition No.(5) in Regulation 20 of CBLR, 2013 has not been followed by the Department for revoking the licence - the Hon’ble Delhi High Court in the case of Impexnet Logistic Vs. CC (General) [2016 (6) TMI 348 - DELHI HIGH COURT] held that the time limits prescribed in CBLR, 2013 are sacrosanct and mandatory, which and to be strictly followed - revocation of licence and forfeiture of security deposit are not proper and justified - appeal allowed - decided in favor of appellant.
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