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2017 (8) TMI 204 - AT - CustomsSuspension of CHA licence - limitation prescribed by CBLR 2013 - SCN for enquiry has been initiated on 20/04/2017 i.e. after two year of receipt of the offence report - Held that: - Time is essence to complete proceeding initiated under the CBLR 2013 - Hon'ble High Court of Madras analysing the basic provisions relating to limitation, in the judgment of Saro International Freight System v. Commissioner of Customs [2015 (12) TMI 1432 - MADRAS HIGH COURT] came to the conclusion in para 23 to 28 of the judgment that adherence to the time-limit prescribed by the CBLR 2013 was mandatory - It is the anxiety of the Court that when the limitation prescribed by Regulation is not followed, that causes prejudice to the interest of justice. The date-chart depicted at the outset inevitably leads to the conclusion that after more than a year of receipt of offence report proceedings against the CHA having been initiated, dehors the law, action of the authority shall be said to be an empty formality and shall not see the light of the day. Order of suspension is revoked - appeal allowed - decided in favor of appellant.
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