TMI Blog2016 (4) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... dated in the regulations nor it is a general requirement as per business practice. No violations have been noticed in respect of transactions with Customs with reference to consignment cleared through the appellants - As such the order of revocation of license, only on the ground that on later verification the importer was not found in the indicated premises, is not justifiable. The time-limits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one M/s. Avhyuvaya Impex for clearance of imported cookware sets. Subsequently upon investigation in connection with another import made by the said importer it was revealed that the importer was not found existing at the given address as per IEC. Proceedings were initiated against the appellant for revocation of CHA license through show cause notice dated 27-3-2014. Earlier the license was suspen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for this importer. The appellant cannot be penalized for violation, if any, in other consignments imported by the same importer handled by other CHAs. (d) The time-limits prescribed under CBLR, 2013 for completion of various stages of proceedings have not been followed in this case. The impugned order is without jurisdiction on this ground alone. Case laws relied on in support of this plea. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocation of license, only on the ground that on later verification the importer was not found in the indicated premises, is not justifiable. 5. We also note that show cause notice under CBLR, 2013 was issued on 27-3-2014. The impugned order was issued on 8-5-2015. On examining the enquiry report submitted on 26-5-2014, we find the time-limits prescribed under Regulation 20 of CBLR, 2013 have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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