TMI Blog2016 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... d time limitation Also, Allahabad High Court in the case of Commissioner vs Monsanto Manufacturing Pvt. Ltd. [2014 (4) TMI 505 - ALLAHABAD HIGH COURT] decided that once it is held that the demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the case raised by Revenue impugned order set aside appeal disposed off decided in favor of appellant. - Customs Appeal No. C/52189/2015-[DB] - Final Order No. 52107 /2016 - Dated:- 8-6-2016 - Mr. S. K. Mohanty, Member (Judicial) And Mr. R. K. Singh, Member (Technical) Mr. Piyush Kumar for the Appellant Mr. K. Poddar (DR) for the Respondent ORDER Per R. K. Singh Appeal has been filed against Commissioner of Customs New Delhi& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 (33) ELT 9(Del), the timelines prescribed under CHALR are not mandatory and therefore their breach is not fatal to the order . 4. We have considered the contentions of both sides. 5. At the very outset it is clear that the SCN in this case under Regulation 22(1) ibid was issued on 20.03.2012 but the inquiry report was submitted on 7.1.2015. CHA Regulation No. 22(5) states under: 5 At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings thereon submit the report within a period of 90 days from the date of issue of notice under sub-Regulation 1 . It is evident from the aforesaid sub Regulation that the inquiry offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of hearing granted to the Customs Broker : Provided that in case the Commissioner of Customs passes an order for continuing the suspension, the further procedure thereafter shall be as provided in regulation 20. 22(5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1). It may be observed that the time line in Regulation 19(2) of CBLR for passing the order after hearing is preceded by word may because of which Delhi High Court did not regard it to be mandatory while the time line in Regulation 22(5) is prece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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