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2016 (6) TMI 265 - CESTAT NEW DELHI

2016 (6) TMI 265 - CESTAT NEW DELHI - 2016 (343) E.L.T. 1022 (Tri. - Del.) - Period of limitation - Revokation of CHA licence and forfeiture of security deposit - Regulation 22 of the CHALR - Bill of Entry falsely filed in the name of Global Logic India Pvt. Ltd. - Huge loss caused to Government revenue by getting the importerís goods cleared duty free on the strength of fake and forged procurement certificates. - Held that:- the licensing authority has been apprised of the matter by the Co .....

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the impugned order has been passed within ninety days from the date of inquiry report. However, the overall time taken were completion of regular proceeding is a period of 34 months, which is much beyond the allowed total duration of nine months. Therefore, by following the various decisions of the Hon'ble High Court directly dealing 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 liable to be set .....

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Customs (General), New Custom House, New Delhi in which CHA licence issued to the appellant was revoked in this order. Security deposit of ₹ 75,000/- furnished by the appellant was also ordered to be forfeited. The appellant has also filed separate appeal against the suspension of the licence which was done earlier on 27.8.2012. Both the appeals have been heard analogously and are being decided by this order. 2. Commissioner of Customs, ICD, TKD, New Delhi noticed serious irregularities o .....

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his order dated 27.8.2012. After necessary investigation, show cause notice under Regulation 22 of the CHALR was issued on 30.1.2014, proposing revocation of CHA licence and forfeiture of security deposit. The Deputy Commissioner to whom the necessary enquiry was entrusted, submitted his enquiry report on 27.2.2015. After obtaining submission of the appellant on the enquiry report, the Commissioner passed the impugned order revoking the CHA licence as well as forfeiture of security deposit on 11 .....

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he appellant were very serious. He further explained that the appellant was involved in filing Bill of Entry falsely in the name of Global Logic India Pvt. Ltd. and has caused huge loss to Government revenue by getting the importer s goods cleared duty free on the strength of fake and forged procurement certificates. 5. Heard both sides and perused records. 6. Under the CHALR, 2004 Regulation 20 empowers the Commissioner to suspend or revoke the licence and the procedure which needs to be follow .....

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er 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 sub-regulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written s .....

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y 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 proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declin .....

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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 report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass s .....

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e CHALR, 2004 were replaced with Customs Brokers Licensing Regulations 2013 9CBLR 2013) 7. 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 date of is .....

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er of Customs , ICD through Order-in-original dated 5.7.2012. This may be practically considered as the offence report. The show cause notice proposing revocation has been issued on 30.1.2014, 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 27.2.2015, very much beyond the ninety days time limit prescribed for the same. Finally the im .....

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schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent, in appropriate cases where immediate action is necessary. Regulation 22 (3) prescribes a time limit of 15 days. Regulation 22(1) prescribes a time limit within which action is to be initiated. It also prescribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time .....

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er CHALR 2004/CBLR 2013 in Saro International Freight Systems vs. Commissioner of Customs, Chennai reported in 2015 - TIOL - 2916 - HC - MAD - CUS. The Hon ble High Court in para 28 of the above judgment has held: 28. . It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a Circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was add .....

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