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M/s Rakesh Sharma Versus CC, New Delhi (I&G)

2016 (9) TMI 829 - CESTAT NEW DELHI

Revocation of CHA license - forfeiture of security - imposition of penalty - Regulation 22 of CBLR, 2013 - attempt for irregular export of misdeclared cargo with a view to facilitate ineligible export incentive - statutory time limits - Regulation 20 (5) of CBLR, 2013 - enquiry report to be submitted within 90 days - Held that: - when statutory time limits are prescribed under the law the same has to be strictly adhered to. The legal position in respect of time limits prescribed under Regulation .....

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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(DR) for the respondent ORDER Per B. Ravichandran The appellant is a custom house agent whose license has been revoked by the impugned order passed by Commissioner of Customs (General), New Custom House, New Delhi.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 the officers of DRI conducted certain verification at Mumbai Customs regarding export cargo with misdeclared items duri .....

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Intimation was sent to Commissioner of Customs (General), New Delhi who is the Licensing Authority for the appellant. The said intimation was received by the Commissioner of Customs, New Delhi on 21/11/14. Subsequently a show cause notice was issued on 05/2/15 to the appellant proposing revocation of their license and forfeiture of security deposit. The enquiry ordered was completed and the report was submitted on 08/5/15. Thereafter the impugned order was passed revoking the license of the appe .....

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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 w .....

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the proceedings in terms of time limits prescribed under Regulation 20 of CBLR we have examined the said issue first. The admitted facts are that Regulation 20 prescribes three separate time limits of 90 days each for each stage of proceedings against a custom broker. In the present case the appellant plead that the offence report of DRI, Mumbai was received by Commissioner of Customs (General), Mumbai on 30/9/14 based on the same he had issued a prohibition order on 05/11/14. Hence, the learne .....

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Commissioner of Customs (General), New Delhi. Hence, it is clear that the date of receipt of offence report by his office should 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 s .....

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