Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Rajeev Mayer Versus CC (General) , New Delhi

2016 (6) TMI 396 - CESTAT NEW DELHI

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 limitation. It is made clear that when order of su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 regulation either for suspension or revocati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 and fails to show the manner in which order .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd 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 i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

me 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 prescribes the time limit under Regulation 22 (5) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s. 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 complete the proceedings. Therefore, by a Circular .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version