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Commissioner of Customs (General) Versus S.K. Logistics

2016 (4) TMI 1063 - DELHI HIGH COURT

Revokation of CHA licence and forfeiture of security deposit - Requirement of Regulation 22(5) not fulfilled - Held that:- this Court is not bound by the order of the CESTAT for its precedential value. A careful perusal of the said order reveals that no plea was urged by the said Appellant CHA before the CESTAT that the mandatory time limit under Regulation 22(5) of CHALR 2004 was violated. What has been recorded in the said order is a contention of the said Appellant that the time limit under R .....

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tion 22 (5) of the CHALR. All that is stated in the memorandum of appeal is that the file could not be traced and therefore there was delay in the SCN being issued under Regulation 22(1) of the CHALR. The issue here is not so much about in the issuing of the SCN. It is about the unexplained delay of over three years in submitting the enquiry report. For the said delay the only explanation is that the first inquiry officer retired without submitting the report. This by no means justifies the extr .....

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r : Mr Satish Kumar, Senior Standing Counsel For the Respondent : None ORDER CM 14121/2016 1. Allowed, subject to all just exceptions. CUSAA 14/2016 & CM 14120/2016 2. This Appeal by the Customs Department is against the impugned order dated 30th September, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal Principal Bench ('CESTAT') in Appeal No. C/52059/2015 filed by the Respondent. 3. A show cause notice ('SCN') dated 14th November 2011 was issued by the .....

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r Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1)". Consequently, in terms of Regulation 22 (5) of CHALR, the report of inquiry had to be submitted within 90 days from 14th November 2011. 5. However, as it transpired, the first Inquiry Officer retired on 8th December 2014 without submitting a report. Thereafter a second Inquiry Officer was appoi .....

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t adhered to. 7. It is sought to be urged by Mr Satish Kumar, Senior Standing Counsel appearing for the Department that in another matter arising out the same case involving the revocation of a licence of another CHA, the CESTAT did not accept the plea of the said CHA that there was a violation of the mandatory time limit under the CHALR 2004 and therefore the revocation of the said licence was bad in law. He relied heavily upon the order dated 16th September, 2015 passed by the CESTAT in Custom .....

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