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2017 (9) TMI 1009 - AT - CustomsRevocation of CHA license - forfeiture of security deposit - time limit as prescribed under Regulation 20 of Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013 - Held that: - Regulation 20(5) provides the preparation of report by the enquiry officer within 90 days from the date of issuance of the notice under Regulation 20(1) of Customs Brokers Licensing (Amendment) Regulations, 2013 - In the present case, the enquiry officer has taken 8 months - Further, Regulation 20(7) provides that the Commissioner of Customs may pass the order within 90 days from the date of submission of the enquiry report. In this case, it has taken more than four months. The legislature has prescribed the time limit for taking steps in each and every stage in the sub-Regulations of Regulation 20. The Commissioner of Customs cannot ignore such time limit without assigning any reason or in an unusual situation - It is well settled principles of law that where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all. Appeal allowed - decided in favor of appellant.
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