TMI Blog2016 (12) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... suffer in view of the decisions of the Tribunal. It may be appreciated that the Hon’ble High Court of Madras in the case of Saro International Freight Systems Vs. Commissioner of Customs, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT], held that the impugned show cause notice issued by the respondent is without jurisdiction, as it has been issued beyond the period prescribed in the regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law contained in Regulation 22(1) of CHALR, 2004. The law prescribes that within 90 days of receipt of the offence report, the jurisdictional authority has to issue show cause notice. Such 90 days expired on 17/12/2011. But Appellant was subject to mercy of the authority to suffer due to the suspension beyond the prescribed time limit of CHALR, 2004. 2.1 Enquiry was conducted under Regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EL M/s.. Lohia Travels and Cargo Vs. Commissioner of Customs (General), New Delhi (iii) 2016-TIOL-524-CESTAT-DEL M/s. Zen Cargo Movers Pvt. Ltd. Vs. Commissioner of Customs, New Delhi. 3. It would be preferable to place the time limit prescribing the limitation under respective regulations as under for convenience of reading : CHALR,2004 CBLR,2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be appreciated that the Hon ble High Court of Madras in the case of Saro International Freight Systems Vs. Commissioner of Customs, Chennai reported in 2015-TIOL-2916-HC-MAD-CUS has held as under: 28. It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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