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2023 (7) TMI 966 - CESTAT CHENNAIRevocation of the appellant's CHA Licence - forfeiture of Bank Guarantee - failure to fulfil the obligations cast upon them under Regulation 13 of the CHALR, while importing goods duty-free under Advance Authorization Scheme - HELD THAT:- From the documents placed on record, it appears that the personal hearing was provided on 31.08.2012, which means that as on the date of hearing, no order was made by the Commissioner. Even if the period of ninety days is to be calculated from 26.04.2012, then the Commissioner should have passed the order revoking the licence at least before the end of August 2012. But however, the impugned order is dated 11.06.2013, which is clearly very much beyond the prescribed period of 90 days. Reliance placed on the decision of the Hon’ble High Court of Judicature at Madras in the case of M/S. SABIN LOGISTICS PVT. LTD., MR. S. LOGANATHAN VERSUS COMMISSIONER OF CUSTOMS, SHRI FELIX RAJ [2019 (4) TMI 1713 - MADRAS HIGH COURT] wherein it has been clearly held that where a provision / regulation spells out a specific period of limitation, such period is mandatory and any exclusion therefrom should also be provided specifically and thus, the Hon’ble Court set aside the impugned order therein where the Customs Broker Licence was revoked by the Commissioner. The impugned order of revocation as well forfeiture of security deposit is clearly unsustainable in the eye of law and hence, the same is set aside - Appeal allowed.
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