TMI Blog2014 (8) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... order so passed also suffered from legal infirmity on different count apart from limitation stated above. Law of limitation is not casually enacted in the statute book. When right to profession is taken away by law, that is to be done in accordance with law following due process and within the time frame prescribed there under. Law of limitation is construed in the manner that is designed in the enactment. Its object should not be frustrated. In the absence of power on the Tribunal to condone the delay prayed by Revenue, that is not entertainable. Suspension of CHA licence takes away right to profession by a CHA. Withdrawal or denial of such right is construed to be penal in character. Therefore law of limitation enacted in both the sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayo Trading Co. Statement of Shri Anil Khandari brought out that this appellant had only given the user name and password of ICEGATE to occasion the import against some consideration. Involvement of other persons in respect of the import also came to record. Ld. authority was of the opinion that there was breach of duty by the appellant and the goods imported being restricted one as well as liable to confiscation, immediate suspension of his CHA license was desirable to prevent his entry into customs area. 1.2. Sequel to the above, further proceeding under regulations 20(3) of CHLAR, 2004 was initiated against the appellant issuing notice dated 01.02.2013. That notice did not indicate the basis and reason of the proceeding nor also annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 22 of CHALR 2004 for service on the appellant on the previous date of hearing. The notice so served was after more than a year of suspension of CHA license made 30.01.2013 and adjudication thereon is pending. 3. In the present appeals jurisdiction of the Tribunal is confined to the outcome of the proceedings under regulations 20(2) and 20(3) of CHLAR 2004, without touching the merits of the case under regulation 22 which is pending adjudication. Any opinion by Tribunal and this stage shall be premature and may make the appellant fate accompli. 4. Records of Authority below was called for to ascertain the manner how proceeding under regulation 20(2) and 20(3) of CHALR 2004 was conducted. Verification thereto made clear that an inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of suspension under regulation 20(2) ought to have been passed by 26.01.2013. But that was not done. Further, the order of suspension did not disclose the date of receipt of investigation report. The order passed under regulation 20(2) having crossed limitation, failed to provide basis to the proceedings under regulation 20(3) of CHALR 2004. Added to that, principle of natural justice was also violated without supplying relied upon documents to the appellant for his defence. Although appellant made representations in this regard from time to time as is evident from pages 51-53 of the appeal folder, learned Adjudicating authority below was helpless to provide relevant documents due to non receipt thereof from the investigating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for non-supply thereof to him by investigating agency. Natural justice is course of justice delivery. That cannot be given go bye. Any decision made violating natural justice vitiates such decision. 7.1. It appears from the scheme of the CHALR 2004 that proceedings under regulation 20(3) thereof is penal in nature. Therefore, Right to defence is undeniable and due process of justice is to be followed. The appellant not being dealt in accordance with law, there was denial of justice. Such action of the Adjudicating authority calls for setting aside of both the impugned orders on all the courts i.e. non adherence to the law of limitation prescribed by the regulation and violation of principles of natural justice including absence of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding under regulation 20(3) looses its basis. 7.5. Revenue further submits that if the appellant participates expeditiously, the proceeding initiated under regulation 22 of CHALR 2004 shall be completed with utmost expedition providing him all relied upon documents to lead his deference. It may be stated that Tribunal is not in session of the matter under regulations 22 of CHALR. That stage has not yet arisen. Therefore, it is premature to say anything on the manner how learned adjudicating authority proposes to conduct the proceeding under regulation 22. It may only be said that one year having been expired in the mean time at the interests of the justice, both sides should cooperate with each other to bring the litigation to an end a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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