9911796707
TMI Blog2014 (8) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation received from Commissioner (ICD), Tughlakabad on 11.01.2013. But such fact was not disclosed in the suspension order. CHA licence of the appellant was suspended considering his action detrimental to the interests of customs due to his involvement in the clearance of Bill of Entry No.8685164, dated 06.12.2012 importing fire crackers (fire works) of different types, which according to customs was restricted goods under Exim Policy 2009-14. Such goods were concealed behind declared goods. When statement of the appellant was recorded under section 108 of the Customs Act, 1962, he admitted to be CHA for the import and operating under the name and stale of M/s. Rajeev Mayer. But pleaded his ignorance about the concealment of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered as C/60410/2013. 1.3. Both the orders, passed by the Respondent on 30.01.2013 and 07.11.2013 being in appeal before the Tribunal registered as appeal No. C/57236/2013 on 06.05.2013 and appeal No. C/60410/2013 on 28.11.2013, both were taken up for analogous hearing and disposal by this common order. 2.1. Appellant's principal grievance is that there was a great departure to the time limit prescribed by regulations 20(2) and 20(3) of CHLAR, 2004 and there was also gross violation of principle of nature justice. 2.2. Enquiries were made by Tribunal on different dates to ascertain whether there was really violation of law as alleged by appellant. Every time different materials and facts came to record. Department ultimately came ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evoke the same within the limitation prescribed by that regulation. The limitation for the purpose of initiation of the proceeding under the regulation 20(3) begins from the date of suspension and ends on fifteenth day of final hearing. 6.1. In the present case, the limitation for proceeding under regulation 20(3) ought to have started from 27.01.2013 since fifteen from 11.01.2013 expired on 26.01.2013. Notice initiating proceeding under regulation 20(3) was issued on 01.02.2013 and the impugned order dated 07.11.2013 confirming suspension was passed under regulation 20(3) of CHALR 2004. The order so passed also suffered from legal infirmity on different count apart from limitation stated above. 6.2. When the report was received from inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed by the concerned regulation. 6.4. Further submission of the ld. Advocate for appellant was that once regulation 20(2) is violated that does not provide basis to initiate proceeding under regulation 20(3). He is correct to say that limitation for proceeding under regulation 20(3) is reckoned from the date of suspension under regulation 20(2) of CHALR. Both the regulations aid and assist each other being complementary in nature. 6.5. The third submission of the appellant is that the appellant was not given opportunity to defend under regulations 20(3) of CHALR 2004 since relied upon documents were not provided to the appellant. This is appreciable from para 30 of the impugned order which exhibits that the respondent expressed its ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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-regulations is mandatory. Non-compliance thereto makes the orders of suspension unsustainable. 7.4. Further contention of the Revenue was that notice for proceedings under regulation 20(3) was issued on 01.02.2013. That does not invalidate the proceedings. It may be stated that the proceeding under regulation 20(3) of CHALR 2004 derives its jurisdiction from the scheme of regulation 20(2). If proceeding under that regulation is found to be be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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