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2017 (11) TMI 46 - CESTAT NEW DELHIRevocation of CHA License - forfeiture of security deposit - penalty - date of offence report - time limitation - Held that: - The Madras High Court in the case of A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] examined the scope of the “offence report”. After noting the provisions of regulation and scope of implication of offence report, the Hon’ble High Court concluded that the show cause notice issued to the petitioner with a copy to the Commissioner should be taken as a date of receipt of offence report. Consequently, the period of 90 days should commence only from that date. In the present case, the SCN dated 20.05.2013 was issued to the appellant with a copy marked to the office of the Commissioner as well as to the notice board of the DRI and the Commissioner. Following the ratio of the Hon’ble Madras High Court, the said SCN construed as offence report as the present proceedings are of the same set of facts/offences alleged against the appellant. Since the said SCN was dated 20.05.2013 and the proceedings under CBLR was initiated by notice dated 12.08.2016, the proceedings are substantially delayed and the same is in violation of Regulation 20(1) of CBLR 2013. Appeal allowed - decided in favor of appellant.
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