TMI Blog2016 (6) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... out delay since from the date of suspension i.e. 30.01.2013 the CHA has already undergone suffering for more than three years. - Decided in favour of appellant - Customs Appeal No.50218/2015 - Final Order No. 51963/2016 - Dated:- 1-6-2016 - SHRI D.N. PANDA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Dr. G.K. Sarkar, Advocate and Shri Prashant Srivastava, Advocate For the Respondent : Shri K. Poddar, DR ORDER Per D.N. Panda: Dr. G.K. Sarkar, ld. Counsel submits that date of knowledge of the offence committed by CHA, is crucial for commencement of limitation under law and invoking of the provisions of Regulation 20(2) of the CHALR, 2004. That was 1.4.2013. When that was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ever. Regulations therefore consciously prescribed time limit for exercise of authority without delay and timely completion and initiation of proceeding thereunder. Time limit prescribed by law for proceeding under Regulation 22 is not casual. Belated proceedings are time barred and do not get sanctioned of law as has been held in the case of A.M. Ahamded Co. - 2014 (309) ELT 433 (Mad) followed by M/s. Masterstroke Freight Forwarders Pvt. Ltd. - 2015-TIOL-2847-HC-MAD-CUS] as well as Saro International Freight System-2015-TIOL-2916-SC-MAD-CUS. 6. This Bench had occasion to come across a case of the above nature in the case of Ambica Enterprises vs. CC (Import General), New Delhi in Appeal No. C/53246 of 2015 and C/3650 of 2012 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 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 addressed by the Board after filed inspection and by an notification dated 8.4.2010, amendments prescribing time period for initiating action and completing proceedings was made. The same was given effect by notification dated 20.1.2014. Whereas , under CBLR, 2013 havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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