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2018 (11) TMI 855 - AT - CustomsRevocation of CHA License - Forfeiture of security deposit - it was alleged that appellant has failed to sensitise the importer regarding the obligations under the Customs Law and Foreign Trade Policy - violation of Regulation 11(d) of the CBLR, 2013 - time limitation to issue enquiry report - Held that:- The Regulation 20(5) of the CBLR, 2013 specifies that the enquiry report on alleged offence is required to be made available to the Customs Broker within a period of 90 days from the date of show cause notice proposing action under CBLR, 2013 - In the present case the show cause notice has been issued on 22.06.2017, but after conclusion of the enquiry the report has been made available to the appellant only on 24.11.2017, even though the same has been signed on 09.10.2017. This is clearly after the period of 90 days specified in the Regulation 20(5). Non-observance of this time limit itself will render the proceedings liable to be quashed. There is no specific evidence produced by the Revenue to the effect that appellant have failed to comply with the Regulation 11 (d). The Jurisdictional Commissioner, while adjudicating the customs offence has also absolved the appellant from imposition of any penalty under the Customs Act. He has further observed in passing in the Order that the appellant cannot be held under Regulation 11(d). There is no justification for the extreme steps taken by the lower authority in ordering for forfeiture of the security deposit and revoking the customs broker license - appeal allowed - decided in favor of appellant-CHA.
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