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M/s Shiva Khurana Versus CC, New Delhi (Import & General)

Period of limitation - Revokation of CHA licence and forfeiture of security deposit - Regulation 20 of the CHALR, 2004 - Mis-declaration of value as well as description - Held that:- the show cause notice proposing revocation has been issued on 12.07.2013, well beyond the ninety days limit prescribed for the same in regulation 22(1). The inquiry report which is mandated to be completed within ninety days from the date of the show cause notice has been filed only on 27.11.2014, very much beyond t .....

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directly dealt with CBLR and sanctity time limit under the regulation, the order of the lower authority which was issued without adhering to the time schedule is set aside. Decided in favour of appellant - Customs Appeal Nos. 53162/2015 & 60058 of 2013 - Final Order Nos. 51367 -51368/2016 - Dated:- 21-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Mr. Piyush Kumar, Advocate For the Respondent : Shri A. Jain, DR ORDER PER: B. RAVIC .....

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hearing which has been allowed. 2. The facts leading to the present appeal are that the appellant had obtained CHA license No. R-28/Del/Cus/2010. Using the above CHA licence the appellant filed several shipping bills for export of goods by five different exporters in the month of September, 2011 at Air Cargo Exports, New Customs House, New Delhi. Though, the consignments were allowed for export by the said officers after verifying the description etc., on examination by the officers of SIIB, Exp .....

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ommissioner (Exports) also directed initiation of enquiry and action against the appellant under the relevant CHALR. The proceedings under CHALR, 2009, were initiated by the Commissioner (Imports & General), New Delhi by immediate suspension of the appellant s CHA licence vide order dated 11.04.2013. The suspension was also confirmed by her vide order dated 18.06.2013 against which a separate appeal No. 600581 /2013 has been filed. Show cause notice dated 12.07.2013 was issued proposing revo .....

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show cause notice from the date of receipt of offence report. The total time period of nine months prescribed for completion of regular proceedings has not been complied with in the present case. On merits, the appellant has denied the allegations of contravention of the provisions of Regulation 13(o) as well as 19(8) of the CHALR, 2004. 4. Ld. AR reiterated the impugned order and stated that the revocation of licence has been made on justifiable grounds. 5. Under the CHALR, 2004 Regulation 20 e .....

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nce and requiring the said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in s .....

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hall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the p .....

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ulation (1). (6) The Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the findings of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the r .....

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e and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act . 6. The time schedules prescribed under these Regulations during the relevant period are as follows: CHALR, 2004 CBLR, 2013 Purpose Specified Time Period 22(1) 20(1) Insurance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 Days from the date of receipt of an offence report. 22(5) 20(5) Preparation of Report of Inquiry by the Deputy/ Assistant Commissioner. Within 90 Days from the .....

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ommissioner of Customs (Export) through Order-in-original dated 12.03.2013. This may be practically considered as the offence report. The show cause notice proposing revocation has been issued on 12.07.2013, well beyond the ninety days limit prescribed for the same in regulation 22(1). The inquiry report which is mandated to be completed within ninety days from the date of the show cause notice has been filed only on 27.11.2014, very much beyond the ninety days time limit prescribed for the same .....

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