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2016 (6) TMI 396 - CESTAT NEW DELHI

2016 (6) TMI 396 - CESTAT NEW DELHI - TMI - Period of limitation - Invokation of Regulation 20(2) of the CHALR, 2004 - Revokation of CHA licence - Tribunal's order not being followed - Held that:- considering the law laid down as well as facts and circumstances and suffering of the CHA for the last 3 years and the fact that the Authority has immediately revoked the licence of the appellant without implementing the order of the Tribunal, the order of revocation is set aside being barred by limita .....

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AN, 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 date from which the limitation gave rise to the proceedings under the above .....

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. The Authorities below without carrying out above order of the Tribunal flouted the same and revoked the licence of the appellant by the impugned order dated 26.9.2014. There was total disregard to the judicial discipline. Therefore impugned order without having foundation falls on the ground. Ld. Counsel says that when proceedings under Regulation 20(2) of CHALR, 2004 suffers from bar of limitation, that fails to sustain in respect of further proceeding. 3. Revenue supports the impugned order .....

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hority 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 .....

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ELT 433 (Mad.) has held as under: 20. The time limit prescribed in Regulation 22(1) has to be understood in the context of the strict time 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 presc .....

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y been initiated beyond the period of 90 days. Hon ble Madras High Court has further emphasized the observance of time limits strictly under 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 comple .....

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ded the same in Regulations itself, when they were brought into force. Therefore, when time limit is prescribed in Regulations, which empowers action under Regulation 18 by following the procedure in Regulation 20(1), the use of the term shall cannot be termed as directory. Under such circumstances, the rule can only be termed as Mandatory . The ratio of the above decisions that the time limits prescribed are to be mandatorily followed has also been followed by this Tribunal in several decisions .....

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