GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 775 - DELHI HIGH COURT

2016 (5) TMI 775 - DELHI HIGH COURT - 2016 (337) E.L.T. 41 (Del.) - Revocation of CHA licence - Illegal export - Non-completion of proceedings within stipulated period - Regulation 22(5) of CHALR, 2004 - Held that:- the time limits in the CHALR 2004 for issuance of the SCN to the CHA licence holder and completion of the inquiry within 90 days of issuance of such SCN are sacrosanct. The aforesaid time limits were engrafted into Regulation 22 of the CHALR, 2004 by a Notification No. 30/2010- Cus.( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ugned order of the CESTAT despite noting that the mandatory time limits under the CHALR had not been adhered to is do not sustain and is accordingly set aside. Also the SCN issued by the Respondents to the Petitioner pursuant to the order of the CESTAT, the consequential inquiry report and the order passed by the Respondents revoking the Petitionerís licence are also held to be unsustainable in law and are hereby set aside. The CHA licence of the Petitioner that stood revoked will stand revived .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the revocation of the Customs House Agent ( CHA ) licence of the Petitioner/Appellant within the time period stipulated in Regulation 22(5) of the Customs House Agents Licensing Regulations, 2004 ( CHALR ). 2. While, the appeal of the Appellant is directed against the order dated 11th March, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in Appeal No. C/51800/2014-CU(DB), the writ petition pertains to the subsequent Show Cause Notice issued by the Respondents to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Respondents on 16th August, 2013 from the Directorate of Revenue Intelligence (DRI). Under Regulation 22(1) of the CHALR, 2004 the Show Cause Notice (SCN) was required to be issued within 90 days of the offence report. Under Regulation 22(5), the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, was required to prepare a report recording his findings and submit his report within 90 days from the date of SCN issued in terms of Regulation 22(1) of the CHALR, 2004 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the above order of the CESTAT, for the first time, the impugned SCN dated 17th March 2015 was issued by the Respondents to the Petitioner and a report was submitted by the Inquiry Officer on 16th April 2015. Consequent to the said report, on 7th May 2015 the Order-in-Original was passed revoking the licence of the Petitioner under Regulation 22(1) read with Regulation 22(7) of the CHALR, 2004 and also forfeiting the security deposit of ₹ 75,000/-. 6. The time limits in the CHALR 2004 for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of Issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version