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TMI Blog2016 (9) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... mber ( Technical ) Mr. Rajesh Kumar for the Appellant Mr. S.K. Sheoran (DR) for the Respondent ORDER Per R. K. Singh Appeal has been filed against Commissioner of Customs New Delhi's order dated 15.06.2015 in terms of which CHA license of the appellant was revoked in terms of the Regulation 22(7) of the Customs House Agent Licensing Regulations 2004 as amended and the amount of security w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant had grossly violated CHALR and therefore punishment is commensurate with the gravity of the offence. However, he admitted that there has been breach of the timeline prescribed in CHALR but added that as per the Delhi High Court judgment in the case of Burleigh International vs. CC 2016 (33) ELT 9(Del), the timelines prescribed under CHALR are not mandatory and therefore their breac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, breach of time limit prescribed under Regulation 22(5) is clearly established. Madras High Court in the case of A M Ahmad (supra) in effect has clearly held that breach of the time limit prescribed in Regulation 22 is fatal to the order and set aside the order on that ground. As regards the judgment of Hon'ble Delhi High Court in the case of Burliegh International (supra) cited by Ld. DR, we h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r revoking the suspension or continuing it, as the case may be, within fifteen days from the date 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 Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras High Court in the case of AM Ahmad (supra), the impugned order is unsustainable on account of time bar. We may add that Allahabad High Court in the case of Commissioner vs Monsanto Manufacturing Pvt. Ltd. 2014 (35) STR 177 (Allahabad) has held 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 Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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