TMI Blog2016 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... case Indair Carrier Pvt. Ltd. vs. CC (General) [2016 (5) TMI 775 - DELHI HIGH COURT] - As enquiry report not submitted within 90 days, merits of the case not considered. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 54144 of 2015 - Final Order No. 52757/2016 - Dated:- 3-8-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Piyush Kumar, Advocate for the appellant Shri K. Poddar, Authorized Representative (DR) for the respondent ORDER Per B. Ravichandran The appellant is a custom house agent whose license has been revoked by the impugned order passed by Commissioner of Customs (General), New Custom House, New Delhi. The brief facts of the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prepared ex-parte. The investigation by the DRI under the Customs Act, 1962 was completed and a show cause notice was issued on 01/12/14. The appellants were not issued with any notice indicating, thereby, that they have not committed any violation of the provisions of Customs Act, 1962. Regarding revocation of license, the learned Counsel submitted that apart from the lack of merit in the impugned order, the proceedings against the appellant where in violation of the statutory time limits, more specifically as prescribed under Regulation 20 (5) of CBLR, 2013. The enquiry report was not prepared and submitted within a period of 90 days from the date of issue of notice to the appellant. On this ground alone, the proceedings are to be held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be considered. The learned AR submitted documentary evidence to show that Commissioner of Customs (General), New Delhi received intimation regarding prohibition by Commissioner of Customs (General), Mumbai only on 21/11/14. There is nothing on record to show that any offence report has been received by the Licensing Authority prior to that date. As such, we find the show cause notice dated 05/2/14 has been issued within 90 days. However, the enquiry report in terms of Regulation 20 (5) shall be prepared and submitted within 90 days form the date of issue of such show cause notice. In the present case admittedly the enquiry report was submitted on 08/5/15 which is beyond 90 days prescribed under the Regulation. 5. We note that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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