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2018 (6) TMI 720 - AT - CustomsSuspension and Revocation of CHA License - time limitation - case of appellant is that the Commissioner of Customs has not completed the proceedings within the period prescribed in Regulation 20 of Customs Brokers Licensing Regulation, 2013 - Held that:- Regulation 20(1) requires issuance of the show-cause notice within 90 days from the date of receipt of the offence report - The offence report was forwarded by DRI on 02.12.2016 and as per the Revenue, it was received on 23.12.2016. The show-cause notice was issued on 06.04.2017, with a delay of 108 days. The law is very clear and it stands held that the time-limit prescribed under the Customs Brokers Licensing are sacrosanct and are required to be adhered to. Admittedly in the present case, the time prescribed under the Customs Brokers Licensing Regulations has not been followed, failure to do so will result in setting aside the order arising out of such provisions - the order of revocation and restore the licence is set aside - appeal allowed.
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