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2016 (5) TMI 1060 - CESTAT NEW DELHI

2016 (5) TMI 1060 - CESTAT NEW DELHI - TMI - Period of limitation - non-maintainance of time limit in terms of Regulation 22 of CHALR, 2004 - Revokation of CHA licence and forfeiture of security deposit - clearance of undeclared high value items and also several discrepancies in the description as well as quantity of goods imported - Delay of more than one year in completion of enquiry - Held that:- the decision of Hon’ble High Court of Mumbai in A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 .....

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e said Regulation. It is also found that there is a substantial delay of more than a year in completion of the enquiry and also in issue of the present impugned order. Therefore, the delay which is beyond the prescribed limits of CHALR / CBLR will make the impugned order legally unsustainable. The various decisions including the ones cited above are clear about legal position. - Decided in favour of appellant - Application No. C/Stay/50849/2015 In Appeal No. C/51170/2015-CU(DB) - FINAL ORDER NO. .....

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agent. In respect of one of the bills of entry dated 12.10.2011 filed for clearance of various consumer items imported by M/s. Sai Baba Traders, through custom house Mumbai, investigation conducted by the officers revealed that the said consignment contained undeclared high value items and there were several discrepancies in the description as well as quantity of goods imported. On conclusion of the investigation, proceedings were initiated against the importers and various other persons includ .....

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y issue of show cause notice dated 22.07.2013. The show cause notices also appointed an enquiry officer to conduct enquiry in terms of Regulation 22 and submit his report. An enquiry report was submitted on 23.12.2014. The enquiry officer found the appellant to have violated various provisions of CHALR, 2004. Thereafter on considering the appellant representation the impugned order revoking the license of the appellant was issued on 17.03.2015. The appellant has filed an application for stay of .....

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bmitted that apart from not providing statement of persons involved in the case the enquiry officer did not give any finding regarding the examination of witnesses. The appellant were not given a chance to cross examine the persons who gave statement before the customs authorities. The replies furnished to the first enquiry officer was never taken on record and examined by the second enquiry officer. The show cause notice was issued on 22.07.2013, whereas the enquiry report was submitted on 23.1 .....

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o held that when the main importer has settled the matter in the settlement commission it will be unfair to impose extreme penalty of revocation of license on the CHA as a co-noticee. 5. The Ld. Counsel also argued on merit. He submitted that the penalty imposed under Customs Act, 1962 against the appellant was set aside by Commissioner (A) vide his order dated 20.05.2014. The reasons analysed in the said appellate order was applicable to the proceedings under CHALR 2004 also. 6. The ld. AR cont .....

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