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2017 (11) TMI 308 - AT - CustomsSuspension of CHA License - SCN for enquiry has been initiated on 03/08/2016 i.e. after five months and 20 days 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 that adherence to the time-limit prescribed by the CBLR 2013 was mandatory - Analysing the 2013 Regulation, as well as the previous Regulation the Court held that time-limit prescribed in Regulation which empowers to take action under Regulation 18 has to follow the procedure under Rule 20 and the term shall used in such regulation should be read as mandatory and not directory. For the mandatory time limit prescribed by the Regulation, the proceedings not initiated nor concluded within the limitation shall be void. After more than five months 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. The order of suspension is revoked - appeal allowed - decided in favor of appellant.
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