TMI Blog2017 (3) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... gs without jurisdiction and invalid - appeal allowed - decided in favor of CHA-appellant. - Customs Appeals No. 51878 and 51897 of 2015 - Final Order No. 52014-52015/2017- - Dated:- 28-2-2017 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. Vidushi Shubham, Advocate for the appellant/respondent. Shri K. Poddar, Authorized Representative (DR) for the Respondent/appellant. ORDER Both Custom House Agent and Revenue are in appeal against the same original order dated 09/02/2015 of Commissioner of Customs (General), New Custom House, Airport, New Delhi. The CHA appellant is licensed to operate in the custom house for clearance of import/export cargo. Based on certain investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months after issue of show cause notice, cannot form basis for any legal proceedings. The proceedings themselves are invalid and beyond jurisdiction. She relied on various decided cases by the Tribunal and Hon ble High Courts of Delhi and Madras. 3. The learned AR reiterated the findings in the impugned order. On the appeal filed by the Revenue he submitted that when the violations by the CHA are established, the Commissioner should have revoked the license issued. The Revenue is aggrieved by the impugned order to the extent that the Commissioner did not act in terms of his own finding. 4. We have heard both the sides and perused the appeal records. The CHA appellant raised legal, preliminary objection regarding the legality of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiry report was submitted on 08/5/15 which is beyond 90 days prescribed under the Regulation. 5. We note that it is a well settled legal position 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 20 has been repeatedly held to be mandatory in nature. Failure to adhere the same will make the proceedings invalid. Reference can be made to the Hon ble Delhi High Court decision in Indair Carrier Pvt. Ltd. vs. CC (General) and anr . Reported in 2016 TIOL 1111 HC DEL CUS which is again reiterated by the High Court in their recent decision dated 20/7/2016 in Overseas Air Cargo Services 2016 TIOL 1531 H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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