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2016 (5) TMI 81 - CESTAT NEW DELHI

2016 (5) TMI 81 - CESTAT NEW DELHI - TMI - Period of limitation - Regulation 20 of the Customs Brokers Licensing Regulation 2013 - Revokation of CHA licence and forfeiture of security - Illicit import of cigarette - Held that:- the offence report was dated 08.10.2012. The show cause notice was issued on 07.01.2014 and the enquiry report was dated 10.11.2014. The Regulation 20 stipulates that show cause notice has to be issued within 90 days of offence report. Even it is to be considered that the .....

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HIGH COURT], the time limit prescribed under Regulations are to be strictly adhered to. Hence, the impugned order cannot be sustained. - Decided in favour of appellant - Appeal No. C/51212/2015-CU(DB) - Final Order No. 51282/2016-CU(DB) - Dated:- 21-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri U.K. Sharma & Ms. Urmil Sharma, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER B. RAVICHANDRAN: The appellant is .....

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er due investigation by the officers proceedings were initiated against one M/s. Bhoomi Enterprises for violation of provisions of Customs Act. Proceedings were also initiated against the appellant under CHA License Regulation 2004. Vide order dated 18.10.2012 the commissioner prohibited the appellant from working in Customs Mumbai Zones with immediate effect and forwarded intimation to Commissioner Customs, Delhi. On 29.11.2012 the Commissioner, Customs, New Delhi suspended the CHA License of t .....

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icense. 3. The Ld. Counsel for the appellant contested the impugned order both on merits as well as on question of time bar in terms of Regulation 20 of CB Licensing Regulations, 2013. On merits it is submitted that the appellant have never dealt with consignments which are found to have contravened the provisions of Customs Act. The view of the original authority that the appellants have aided and abetted wrong activities are without any factual basis. The consignment imported by M/s. Bhoomi En .....

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f one M/s. Bhoomi Enterprises. We find that in respect of the said consignment no Bill of Entry was filed by any person and the case was investigated based on the intelligence of the unclaimed cargo lying in the port. The importer name was linked only based on the Bill of Lading. We do not find any link to the appellant with reference to their activity as their customs agent. 4. The other main allegation is that the appellants did not verify the background of the importers. Here we note that it .....

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