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Indair Carrier Pvt. Ltd. Versus Commissioner of Customs (General)

2016 (5) TMI 775 - DELHI HIGH COURT

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.(N.T.) dated 8th April, 2010. Simultaneously, the CBEC issued Circula .....

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its 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 CHA licence of the Petitioner that stood revoked will stand revived forthwith. - Decided in favour of petitioner - CUSAA 25/2015, W. P. .....

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itioner/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 the Petitioner on 17th March, 2015. 3. The facts in brief are that .....

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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 th .....

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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 issuance of the SCN to the CHA licence holder and completion of the .....

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ings 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 Commissioner of Customs recording his findings on the issue of suspension .....

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