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2018 (1) TMI 440 - AT - CustomsPenalty on CHA - Regulation 18 of CBLR, 2013 - delay in issue of SCN - Held that: - the concerned Commissionerate has been put to knowledge with regard to the offence on 23.12.2016. However, the show cause notice has been issued on 6.4.2017 which is beyond the period of 90 days prescribed in Regulation 20 - In the case of Santon Shipping Services Vs. Commissioner of Customs, Tuticorin [2017 (10) TMI 621 - MADRAS HIGH COURT], the Hon’ble High Court of Madras observed that the SCN is not issued within 90 days and the proceedings initiated under CHALR for revocation of licence is vitiated. The SCN issued after 90 days is non est and vitiates the proceedings - Appeal allowed.
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