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Burleigh International Versus The Commissioner of Customs (Import)

2016 (6) TMI 505 - DELHI HIGH COURT

Period of limitation - SCN issued beyond the mandatory period of 90 days from the date of the receipt of the offence report - Regulation 20 (1) of the CBLR 2013 - Revokation of CHA licence and forfeiture of bank guarantee - Held that:- it is plain th .....

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2016 (5) TMI 1238 - DELHI HIGH COURT] the time limit as prescribed in Regulation 20 (1) of CBLR 2013 is sacrosanct and the failure to adhere to the said time limit would invalidate any action taken against the Petitioner in terms of Regulation 20 (1) .....

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oner - W. P. (C) 229/2016 - Dated:- 30-5-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mrs. Anjali J. Manish with Mr. Rahul Ranjan, Advocates For the Respondent : Mr. Kamal Nijhawan, Senior Standing counsel with Mr. R. Ashok and Mr. .....

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e Petitioner's Custom's Broker (CB) licence, was despatched to the Petitioner at its previous address, i.e., E-16, Paryavaran Complex, IGNOU Road, Saket, New Delhi - 110 030. The Petitioner's case is that it never received the above order .....

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he above contention, during the course of today s hearing, Mrs. Anjali J. Manish, learned counsel for the Petitioner, drew the attention of the Court to the fact that the show-cause notice ( SCN ) which led to the passing of the above impugned order .....

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e receipt of the offence report in terms of Regulation 20 (1) of the CBLR 2013. 3. It is pointed out that in the present case there is no reference in the said SCN dated 17th June 2014 to any receipt of an offence report. Accordingly, the SCN dated 2 .....

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