TMI Blog2016 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... nt And Shri B. Ravichandran, Member (Technical) Shri Govind Dixit, DR for the Department Shri Niranjan Bhasti, Prop. for the party ORDER B. Ravichandran There are two appeals, one by Revenue and another by M/s. Geo Cargo Express, against the same order-in-original dated 15.05.2015 of Commissioner of Customs (General), New Customs House, Airport, New Delhi. By the impugned order, ld. Commissioner ordered forfeiture of ₹ 20,000/- from the security deposit furnished by M/s.Geo Cargo Express. The Revenue is in appeal with the prayer that the Commissioner should have revoked the licence issued to the party. On the other hand, M/s. Geo Cargo Express in their appeal prayed for setting aside the impugned order. 2. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns initiated before the conclusion of the proceedings in the impugned order, suffer from serious legal infirmities due to non-adherence of time limits prescribed under Customs House Agent Licensing Regulations, 2004/Customs Broker Licensing Regulations, 2013. From the appeal records as well as the date chart submitted by M/s. Geo Cargo Express, it is clear that the various proceedings/actions initiated by the Licensing Authority were in violation of the time limits prescribed under the above mentioned regulations. 5. The Commissioner of Customs (General), New Customs House , Mumbai prohibited the CHA from transaction of business in Mumbai Customs zone on 1.8.2012. The said order was communicated to the Commissioner of Customs, New Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras High Court in various cases upheld the said legal principles. Reference can be made to the recent decision in Sarro International Frieght Systems - 2016 (334) ELT 289 (Madras) . The Hon ble High Court held that the word, shall used in the regulation will indicate in mandatory nature of time limits. The Hon ble High Court concluded that if the notice was not issued in time, the same will be considered as without jurisdiction and not having statutory force. The ratio laid down by the Hon ble Madras High Court has been followed in various decisions of this Tribunal. A reference can be made to a recent decision in Ambika Enterprises - 2016-TIOL-1720 (CESTAT-DELHI). In this order, the Tribunal examined the various decided cases by the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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