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2018 (4) TMI 6 - AT - CustomsRevocation of CHA License - time limitation - proceedings initiated by the Customs Authorities for revocation of the Customs Broker License, has been assailed by the appellants, mainly on the basis of the failure in observance of the time limit - Held that: - Regulation 20 of the Customs Brokers Licensing Regulations, stipulates that after issuance of SCN, an Inquiry Authority has to be appointed to look into the allegation, who is required to submit inquiry 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 23.05.2016, after a delay of 360 days. The time taken by the Inquiry Officer is very much beyond the limit of 90 days prescribed in Regulations 20 (5). It was held in the case of M/s. Saro International Freight System Versus The Commissioner of Customs [2015 (12) TMI 1432 - MADRAS HIGH COURT] that when time limit is prescribed in Regulations, which empowers action under Regulation 18 by following the procedure in Regulation 20 (1), the use of the term shall cannot be termed as directory. Under such circumstances, the rule can only be termed as Mandatory. Appeal allowed - decided in favor of appellant.
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