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2017 (5) TMI 1236 - HC - CustomsFraudulent availment of drawback by exporting inferior and sub-standard quality readymade garments of different kinds through various bogus firms and by resorting to over invoicing of goods - Was the CESTAT is justified in directing the concerned Authority to issue a SCN within 15 days for complete the proceeding within the prescribed time of three months, notwithstanding the CBLR 2013? Held that: - After the suspension order was affirmed in terms of Regulation 19 of the CBLR 2013 by order dated 27th September 2016, no steps were taken by the Respondent in terms of Regulation 20 of the CBLR 2013. This required a SCN to be issued within 90 days from the date of receipt of the offence report. In the present case, the SCN was issued only subsequent to the impugned order of the CESTAT on 30th April 2017. It is held that CESTAT was in error in directing the authorities to issue SCN within 15 days and complete the investigation within a further period of three months thereafter contrary to the CBLR 2013. Appeal allowed - decided in favor of appellant.
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