TMI Blog2017 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... - The CHA licensing Regulations, 2004, prescribed very strict time limits for the proceedings to be undertaken against the CHA’s. These regulations require that the CHA being proceeded against is required to be issued a SCN within a period of 90 days from the date of receipt of offence report, which is to be followed by an enquiry report - Commissioner (Customs) has proceeded to suspend the CHA li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by which the CHA licence of the appellant stands revoked in terms of CHA Regulation and the security deposit of ₹ 75,000/- furnished by them stands forfeited. 2. The ld. Advocate appearing for the appellant submit that the Show Cause Notice proposing revoking of CHA licence was issued on 29.07.2016, which was followed by the report of the enquiry officer dated 26.10.2016 and the ultimate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to be set aside as has been held by various High Courts. 3. The ld. DR appearing for the Revenue supports the impugned order. His submission is that the report of DRI dated 12.06.2013 is not to be considered as the offence report as it was in the nature of a preliminary report. The offence against the importers as well as the CHA got crystallized only with the issue of SCN dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013. However, the SCN proposing revocation was issued only on 29.07.2016. The ld. DR has submitted that the report from DRI cannot be considered as the offence report since it was in the nature of preliminary report and the offence gets crystallized only with the issue of SCN by DRI. 5. We note that the Commissioner (Customs) has acted on the basis of the initial report of DRI dated 12.06.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs (General), New Delhi - 2016(340) ELT 119 (Del.) and 39 (Del.). The said orders stand followed in catena of decisions. As such, the submission of the ld. Advocate is that the impugned order is liable to be set aside on this short ground itself. 6. In view of the above, we set aside the impugned order and allow the appeal with consequential relief to the appellant. Misc. applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
