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2017 (9) TMI 1016 - AT - CustomsRevocation of CHA license - forfeiture of security deposit - failure in observance of the time limit - Regulation 20 of the Customs Brokers Licensing Regulations - Held that: - Regulation 20 stipulates that after issuance of SCN, an Inquiry Authority has to be appointed to look into the allegation, who is required to submit inquirty report within 90 days of this appointment as per Regulations 20 (5) - In the present case, it is seen from the records that the Inquiry Officer has submitted his report on 16.03.2017, after a delay of eight months and six days. The time taken by the Inquiry Officer is very much beyond the limit of 90 days prescribed in Regulations 20 (5) - appeal allowed - decided in favor of appellant.
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