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2024 (3) TMI 1299 - AT - CustomsRevocation of CHA License - Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry - Fabrication of redemption fine and penalty in the order in original - time limit stipulated in Regulation 20 of CBLR, 2013 - whether the Order directing for continuation of suspension issued by the Department dated 20.12.2013 is legal and proper - HELD THAT:- The prohibitary order was issued on 05.06.2013. If such date is considered as the date on which the Department had come to know of the incident, the Show Cause Notice ought to have been issued on or before 05.12.2013. In the present case, the Show Cause Notice is issued only on 20.12.2013 which is beyond the period of 90 days prescribed in Regulation 20 of CBLR, 2013. Further, it has to be noted that though an inquiry officer was appointed by the Department, no inquiry report (offence report) was submitted by the Department. The Hon’ble Jurisdictional High Court in the case of Sabin Logistics Pvt. Ltd. [2019 (4) TMI 1713 - MADRAS HIGH COURT] had held that the compliance of the time limit as prescribed in the Regulation is mandatory. This Tribunal in the case of M/s. Trade Wings Logistics India Pvt. Ltd. [2023 (7) TMI 892 - CESTAT CHENNAI] had occasion to consider a similar issue and held that when the Department has not complied with the time limit, the order issued for revocation of licence or the order issued for continuation of the suspension licence cannot sustain. Thus, we are of considered opinion that the Order issued by the Department directing for continuation of suspension of the licence cannot sustain and requires to be set aside. In the result, the impugned order is set aside. The appeal is allowed with consequential relief, if any, as per law.
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