TMI Blog2016 (6) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... which again is beyond the time limits mentioned in the said Regulation. As such without going into the merits of the case we find that the impugned order is not sustainable as the same is barred by limitation and consequently without jurisdiction. - Decided in favour of appellant - Appeal No. C/51419/2015-CU(DB) - FINAL ORDER NO. 51966-CU(DB) - Dated:- 3-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Pradip Dhingra, Advocate For the Respondent : Shri Rajiv Gupta, DR ORDER PER B. RAVICHANDRAN: The appeal is against the order dated 10.12.2014 of Commissioner of Central Excise, Bhopal revoking the CHA license of the appellant and ordered for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... totally unjustified and not in terms of the provisions of Customs House Agents Licensing Regulation, 2004 or Customs Brokers Licensing Regulation, 2013. They have discharged their duties diligently as a CHA. b) The proceedings have been initiated without adherence to time limits as prescribed under Regulation 22 of CHALR 2004. The counsel relied on various decided cases to content that any proceedings beyond above time limits prescribed under the Regulation are without legal jurisdiction. 3. The ld. AR on the other hand strongly contested the grounds of appeal. He stated that KYC norms have not been followed by the appellants as they have attended to customs clearance work without any background verification of their client. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. There is no offence report as such recorded by the lower authorities. The first prohibition order was passed on 15.01.2013 by Commissioner, Indore and the second prohibition order was passed by Commissioner, Bhopal on 06.05.2013. This much is apparent that the department was aware of the offense in January 2013 itself. Further, the show cause notice for extension of period to issue regular notice under Customs Act, 1962 was issued to the exporter and the appellant on 14.03.2013. The present show cause notice for revocation of license was issued on 17.07.2013. Apparently, the notice issued under Regulation 22 was beyond the period of 90 days from the date of offence report. As there is no specific offence report in the records, the eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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