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Ambika Enterprises Versus C.C. (Import & General) , New Delhi

2016 (6) TMI 265 - CESTAT NEW DELHI

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 importer’s 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 Commissioner of Customs, ICD through Order-in-original dated 5.7.2012. This may .....

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ry 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 aside. - Decided in favour of appellant - Customs Appeal No.53246 of 2015 an .....

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o the appellant was revoked in this order.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 on the part of the appellant in connection with filing Bill of Entry No.856627 .....

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nder 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 11.5.2015. 3. The appellant has challenged the order both on time limit as well .....

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nvolved 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 followed in this regard is found in Regulation 22. For ready reference Regulation 2 .....

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n 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 statement from the Customs House Agent, or where no such statement has been re .....

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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 declines to examine any person on the grounds that his evidence is not relevant or .....

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toms, 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 such orders as he deems fit within ninety days from the date of submission of .....

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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 issuance of the show cause notice. 22(7) 20(7) Passing of order by the Commissi .....

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ctically 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 impugned order has been passed within ninety days from the date of inquiry repo .....

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, 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 limit and also concluded within a time frame, I am of the view that the show .....

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r 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 addressed by the Board after filed inspection and by an notification dated 8.4.2 .....

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