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2018 (12) TMI 1043 - CESTAT CHENNAIRevocation of CHA Liense - time limit of issuance of the offence report - Held that:- There is a delay of more than two years after receipt of the offence report, for completion of the proceedings under the CHALR, 2004. In this regard, the CBEC had issued a Circular No. 09/2010-Cus. dated 08.04.2010 conveying a series of instructions with regard to various issues under CHALR. In paragraph 7.1 of the same, the Board has prescribed an overall time limit of nine months from the date of receipt of the offence report and has also prescribed time limits at various stages of the issue of Show Cause Notice, submission of enquiry report, passing of Order by the Commissioner of Customs, etc. The non-adherence of time limit of nine months from the date of issuance of the offence report to passing of order by the Commissioner, in the present case will vitiate the impugned Order - appeal allowed - decided in favor of appellant.
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