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2021 (9) TMI 768 - AT - CustomsRevocation of the CHA license - time limitation - case of appellant is that though the exports have taken place in 2003, SCN proposing to revoke the license has been issued in 2006 under Regulation 22 of CHALR, 2004 - Availment of ineligible drawback - HELD THAT:- It is clear that for the acts or omissions which are done before the CHALR, 2004 came into force [vide Notification No. 21/2004-Cus. (NT) dated 23.2.2004], the erstwhile CHALR, 1984 would apply. The shipping bills in these transactions are of the year 2003. So also in the Show Cause Notice, the department has mentioned the number of two shipping bills for which there was no IE Code mentioned in the shipping bills in respect of M/s. Gomathy Garments and M/s. Akshaya Impex. Both these shipping bills are also dated 11.3.2003. When the transactions are of the year 2003, the provisions in Regulation 2004 cannot bind the appellant. There are no hesitation to hold that the charges levelled against the appellant under CHALR, 2004 cannot sustain when the acts / omissions / cause of action has happened prior to the introduction of the Regulations. The Show Cause Notice itself is not sustainable in law and the entire proceedings are vitiated. The impugned order revoking the license or directing to forfeit the security cannot sustain in law. This apart, the ld. Counsel has also pointed out that there is much delay in adjudication and that for the export in 2003, the order of revocation has been passed in 2011. The Show Cause Notice was issued on 7.8.2006. Personal hearing was conducted before the adjudicating authority on 13.6.2007 and later on 7.2.2008. The impugned order has been passed after concluding the personal hearing with a delay of more than four-and-half years. Appeal allowed - decided in favor of appellant.
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