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M/s. Rahul Rajvaidya Customs House Agents Versus C.C.E. & S.T. Bhopal

2016 (6) TMI 398 - CESTAT NEW DELHI

Period of limitation - Revokation of CHA licence and forfeiture of security deposit - recall of the container of Red Sander logs from Dubai - Held that:- 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 evidence of knowledge of the concerned officer may be considered as per the Hon'ble Madras High Courts observation in M/s. AM. Ahamed & Co. Versus The Commissioner of Customs (Impor .....

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S. 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 forfeiture of deposits made by him with the Department. The appellants are holding Customs House Agent License issued by Commissioner Bhopal and .....

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Indore and Bhopal Commissionerate respectively. They have moved to the Hon ble High Court of Madhya Pradesh against these orders. The Hon ble court directed the appellant to file appeal which shall be entertained by the Tribunal for decision on merit. The appellants filed appeal before the Tribunal which was disposed of by final order number 50616/2014 dated 11.02.2014. The direction was given to the adjudicating authority to complete their regular proceedings expeditiously. The appellants agai .....

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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 atten .....

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ke the plea of time limit. 4. We have heard both the sides and examined the appeal records. Before considering the merits of the impugned order we find it necessary to examine whether or not the time limits prescribed by the CHALR 2004 has been followed in this case. This is in view of the various judicial pronouncements stating that the time limits in CHALR, 2004 and CBLR, 2013 are mandatory in nature and non adherence to the time schedule will make the proceedings without jurisdiction. The man .....

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