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2016 (12) TMI 889 - CESTAT KOLKATATime bar - Regulation 22(1) of CHALR, 2004 - The law prescribes that within 90 days of receipt of the offence report, the jurisdictional authority has to issue show cause notice - Held that: - The time limit prescribed by law is mandatory and the appellant is not permitted to suffer in view of the decisions of the Tribunal. It may be appreciated that the Hon’ble High Court of Madras in the case of Saro International Freight Systems Vs. Commissioner of Customs, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT], held that the impugned show cause notice issued by the respondent is without jurisdiction, as it has been issued beyond the period prescribed in the regulations, which have statutory force and hence, not sustainable. In view of the fragrant violation of the provision of the law, the impugned order is liable to be set aside - appeal allowed.
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