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2016 (12) TMI 1436 - CESTAT NEW DELHI

2016 (12) TMI 1436 - CESTAT NEW DELHI - TMI - Revocation of CHA licence - forfeiture of security deposit - period of limitation - Held that: - The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report - the initial Show Cause Notice under Regulation 20 has been issued on 14.09.2012, .....

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these grounds - appeal allowed - decided in favor of appellant-CHA. - C/52012/2016- Cus [DB] - 55971/2016 - Dated:- 21-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Rupesh Kumar, Advocate For the appellant Sh. S.K. Sheoran, DR For the respondent ORDER Per Mr. V. Padmanabhan : The present appeal has been filed against the order dated 13.04.2016 passed by Commissioner of Customs (Gen), New Customs House, IGI Airport, New Delhi. The appellant is a CHA licenc .....

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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. 5. Under CBLR, 2013, the Regulation 19 empowers the Commissioner to order suspension .....

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e said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to .....

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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 wher .....

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Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the findings of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry .....

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pellate Tribunal established under sub-section (1) of Section 129 of the Act. The time schedules prescribed under CBL Regulations, 2013 are as 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 th .....

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Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report. 6. A perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has been issued on 14.09.2012, even though the licence was suspended on 15.02.2010. 7. Hon ble High Court of Madras, in the case of .....

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ime limit within which action is to be initiated. It also prescribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the offence report. Consequently, the period of 90 days should commence only from that .....

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