TMI Blog2016 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... e. This Court has consistently emphasised the mandatory nature of the aforementioned time limits in several of its decisions. The directions issued by the CESTAT in the impugned order, permitting the Respondents to proceed with and complete the inquiry within a further period of 60 days from the date of the impugned 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 Petitioner’s licence are also held to be unsustainable in law and are hereby set aside. The CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the preliminary report concerning the offence regarding the alleged illegal export was received by the 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. 4. In the present case, the SCN was not issued even by the time the CESTAT heard the appeal of the Petitioner/Appellant against the order of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner of Customs recording his findings on the issue of suspension of CHA license, and for passing of an order by the Commissioner of Customs. Suitable changes have been made in the present time limit of forty five days for reply by CHA to the notice of suspension, sixty days time for representation against the report of AC/DC on the grounds not accepted by CHA, by reducing the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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