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2018 (5) TMI 841 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - case of appellant-CHA is that proceedings initiated by the SCN dated 23/08/2017 was time barred for violation of Regulation 20 of CBLR, 2013 - Held that: - Regulation 20 has prescribed the time limit of 90 days for issue of SCN to the Custom Broker for taking as any disciplinary action against the Custom Broker. In the present case the alleged offence has been taken cognizance of by the disciplinary authority on the basis of the Order-in-Original dated 28/04/2017 in which the alleged customs offence was adjudicated and decided. Hence this is to be regarded as the Offence Report and the period of 90 days from the date of such order would expire towards the end of month of July, 2017. Since the SCN has been issued beyond the period of 90 days, i.e. on 23/08/2017, the proceedings initiated are hit by time bar specifically provided in Regulation 20. It is settled law that the time limit prescribed in the CBLR 2013 for are sacrosanct and cannot be violated. Appeal allowed - decided in favor of appellant.
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