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TMI Blog2016 (12) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.12.2010, under Regulation 19(1) of CBLR, 2013. The present appeal has been filed against the orders of Commissioner of Customs, New Delhi dated 13.04.2016, in which the CHA licence of the appellant was revoked and forfeiture of the security deposit was ordered. 3. The impugned order has been challenged by them on time limit as well as on merit. On time limit, the appellant s argument is that the Commissioner of Customs, Delhi has failed to observe the time limits strictly prescribed under CBLR, 2013. On merits, the appellant has denied the allegation of contravention of the provisions of CBLR, 2013. 4. Heard Shri Rupesh Kumar, ld. advocate appearing for the appellant and Dr. S.K. Sheoran, ld. Departmental Representative for Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows:- CBLR, 2013 Purpose Specified Time Period 20(1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 Days from the date of receipt of an offence report. 20(5) Preparation of Report of Inquiry by the Deputy/ Assistant Commissioner. Within 90 Days from the date of issuance of the show cause notice. 22(7) Passing of order by the Commissioner. Within 90 Days from the date of submission of the Inquiry Report. TOTAL DURATION - 270 DAYS OR 9 MONTHS It is seen from the records that Commissioner of Customs, (Genl) Delhi ordered and suspension of CHA licence on15.02.2010. The date of receipt of Offence Report is not available in the record. Regulation 20(1) contemplates issue of Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent should be taken as the date of receipt of the offence report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." Hon'ble Madras High Court has further emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2016 (334) ELT 289 (Mad.)]. The Hon'ble High Court in para 28 of the above judgement 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 Circular 09/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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