TMI Blog2016 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ted well beyond the period prescribed under the Regulation. Therefore, by considering the decision of Hon'ble Madras High Court in the case of A.M. Ahamed & Co. vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT], decision of Tribunal in the case of M/s Atharva Global Logistics vs. CC, New Delhi [2016 (2) TMI 10 - CESTAT NEW DELHI] and in the case of ZEN Cargo Movers Pvt. Ltd. vs. CC, New Delhi [2016 (2) TMI 139 - CESTAT NEW DELHI], a time period prescribed under the Customs Brokers Licencing Regulation 2013 are to be adhered to and failure to follow the time limit statutorily prescribed will result in setting aside the order arising out of such proceedings. Therefore, the impugned order is liable to set aside on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the appellant. One relating to import of Synthetic Diamond by M/s New Faith Enterprises, wherein the contents were declared in terms of 1 kg. is = 1000 carats instead of 1 kg. = 5,000 carats. The second violation alleged was with reference to bill of entry dated 17/1/12 for consignment of memory cards which were actually found to be RAMs. 2. Apart from strongly contesting the impugned order on merits the learned Counsel for appellant contended that the time limit prescribed under Regulation 20 of Customs Broker Licencing Regulations, 2013 have not been followed by the Original Authority and as such the order of revocation is illegal and without jurisdiction on this ground alone. 3. The learned AR reiterated the findings of the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 170 (Mad.), held that a time period prescribed under the Customs Brokers Licencing Regulation 2013 are to be adhered to. Failure to follow the time limit statutorily prescribed will result in setting aside the order arising out of such proceedings. Considering the above decision of the Hon ble Madras High Court and also the decision of the Tribunal in M/s Atharva Global Logistics vs. CC, New Delhi reported in 2016 - TIOL - 157 - CESTAT - DEL. and in M/s ZEN Cargo Movers Pvt. Ltd. vs. CC, New Delhi reported in 2016 - TIOL - 524 - CESTAT - DEL, we find that the impugned order is liable to set aside on the ground of non-adherence of time line prescribed under the statutory regulations. Accordingly, the impugned order is set aside and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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