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The Commissioner of Customs Versus The Customs Excise and Service Tax Appellate Tribunal And M/s. SASS Global Logistics

2015 (11) TMI 199 - MADRAS HIGH COURT

Suspension of CHA License - Appointment of enquiry officer - Appellant contends that without even issuing show cause notice, within the period of limitation, an enquiry officer had, straightway, been appointed - Held that:- The objection of the order of suspension is completely different from the object of issuance of the show cause notice. The Regulations in this regard are very clear. Under the sub-regulation (2) of Regulation 20, a time limit of 15 days is fixed for suspending the licence fro .....

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o be initiated. The suspension contemplated under Regulation 22 is by way of penalty after the enquiry. The distinction between two Regulations is that one is a suspension pending enquiry and the other is a suspension by way of penalty. - Decided against Revenue. - C.M.A.No.349 of 2015 And M.P.No.1 of 2015 - Dated:- 25-8-2015 - Mr.V.Ramasubramanian And Mr. T.Mathivanan, JJ For the Petitioner : Mr.K.Mohanamurali, Senior Panel Counsel For the Respondent : Mr.P.Saravanan JUDGMENT V.Ramasubramanian, .....

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under section 146 of the Customs Act, 1962. On the ground that an offence report in terms of section 13 of the Regulations dated 16.10.2012 was received on 18.10.2012, the Commissioner of Customs passed an order on 30.10.2012 suspending the CHA licence of the respondent with immediate effect. For the purpose of granting opportunity of personal hearing, the Commissioner fixed the date as 8.11.2012. It was, later, adjourned to 11.12.2012. 4. By a further order dated 26.12.2012 passed under Regulat .....

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ed. It was also the contention of the respondent that even the order of appointment of the enquiry officer was beyond the period of limitation. 5. Both the grounds of challenge were upheld by the learned Judge, by an order dated 14.3.2014 and the order of appointment of the enquiry officer was set aside by the learned Judge. 6. The Revenue has filed an appeal in W.A.No.1719 of 2014 as against the said order of the learned Judge. In the appeal, a Division Bench of this court has granted a stay on .....

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seriously questioned by both parties), the Revenue has come up with this appeal as against the order of the CESTAT. 8. From the facts narrated above, it will be clear that in this appeal, we are concerned only with the validity of the order of suspension. The order of suspension is challenged on two grounds viz., (a) that no show cause notice was issued within the period of limitation prescribed under the Regulations and (b) even the appointment of the enquiry officer was beyond the period of l .....

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n the original order of suspension dated 30.10.2012 and in the order of continuation of suspension dated 26.12.2012, the charges against the respondent have been made amply clear and that the respondent also had also been furnished with necessary documents. In other words, the bare fact that no independent show cause notice was issued, is not disputed by the learned Senior Panel Counsel. 10. What the learned Senior Counsel wants to do is to read the show cause notice into the original order of s .....

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