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2018 (8) TMI 1526 - AT - CustomsInterpretation of Statute - Offence report - Revocation of CHA License - Forfeiture of Security deposit - stay of the operation of the impugned order as per Rule 41 read with Rule 28C of the CESTAT(Procedure) Rules, 1982 - Time Limitation. Held that:- By letter dt. 26/10/2016, the Tuticorin Customs Commissionerate intimated the Cochin Customs Commissionerate and the Order-in-Original was also sent to the Cochin Customs Commissionerate along with this letter and it was requested by Tuticorin Customs to the Cochin Customs to take action under CBLR 2013 against the appellant. This Order-in-Original and the letter dt. 26/10/2016 can be considered as 'offence report’ because the Order-in-Original is very clear regarding the alleged offence committed by the appellant. The date of knowledge gained by the Commissioner by himself of any communication be it a show-cause notice or the Order-in-Original or a letter narrating the offence committed has to be construed as an offence report and the date of receipt by the Cochin Commissionerate has to be taken as the date of offence report. Time Limitation - Held that:- The show-cause notice proposing to revoke the licence was issued on 01/06/2017 which is beyond the period of 90 days time limit prescribed by the CBLR - In the case of Ambika Enterprises, [2016 (6) TMI 265 - CESTAT NEW DELHI], the Division Bench of this Tribunal considered an identical issue and held that show-cause notice issued beyond 90 days is not sustainable in law being violative of the Regulations. Further, the enquiry report which as per the Regulation should be submitted within 90 days from the date of issuance of such show-cause notice has also been not adhered to in the present case. The enquiry report forwarded on 15/09/2017 but the said report is not dated. The enquiry report was served on 26/09/2017 which is also beyond 90 days prescribed under the Regulations. Order of revocation of CHA License set aside - appeal allowed - decided in favor of appellant.
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