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2018 (7) TMI 547 - AT - CustomsRevocation of CHA License - mandatory time limit as prescribed under Regulation 20 of CBLR 2013 not complied with - the Show Cause Notice was issued on 30/05/2016 in spite of the offence report being received by the Commissioner on 1/06/2015 from DRI - Held that:- It is accepted by the Adjudicating Commissioner that the Show Cause Notice has been issued after the prescribed time limit of 90 days under the Section 20(1) of the CBLR 2013. Merely, that the appellant has filed appeal against earlier invocation of licence, could not extend statutory time limit as prescribed under the CBLR Rule, 20(1). Also at the time of the receipt of the offence report the fact that CB licence of the appellant stood revoked, it was felt that there was no need for issuing the fresh notice as held by the Commissioner in the impugned order is contrary to the provisions of Rule20(1) of the CBLR-2013 - The conclusion of the Commissioner in the impugned order that no prejudice is caused to the appellant is contrary to the provisions of the CBLR-2013. Appeal allowed - decided in favor of appellant.
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