TMI Blog2017 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report - the initial SCN under Regulation 20 has been issued only on 19.11.2015 even though the Offence Report was received by the Commissioner of Customs, Delhi on 10.03.2015. Ninety days period has already expired on 09.06.2015. Hon’ble High Court of Madras, in the case of A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] has held that the whole proceedings are to be commenced within a time limit and also concluded within a time frame. The order of the lower authority which was issued without adhering to the time schedule is liable to be set aside - appeal allowed - decided in favor of appellant. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said show cause notice was forwarded by Deputy Commissioner SIIB to the Commissioner on 05.04.2016. After receipt of such intimation, the Commissioner issued show cause notice to the appellant under Regulation 22 of the CBLR 2013. The Enquiry Officer appointed to investigate the alleged offence against the appellant submitted the Enquiry Report on 22/07/2016 confirming the violation of the CBLR 2013. Finally the Commissioner passed the impugned order in which the appellants license was revoked along with the order for forfeiture of the security deposit of ₹ 75000/-. Aggrieved by the said order, the present appeal has been filed. 2. With the above background we have heard Shri Piyush Kumar, Advocate for the appellant and Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order dt. 30/09/2016 revoking the appellant s license are well within the time limits prescribed in CBLR 2013. He also submitted that the alleged offence against the appellant is very serious and in the light of such offence, impugned order may be sustained. 5. Disciplinary proceedings against the Customs Brokers are required to be undertaken in terms of the CBLR 2013 wherein strict time limits have been prescribed along with the detailed procedure. 6. The date of the Offence Report is disputed. The appellant has submitted that the date should be 10.03.2015 which is the date on which the Deputy Commissioner SIIB has forwarded the intimation from ICD TKD to the Commissioner General dealing with the CHA license. However, the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AYS OR 9 MONTHS 9. It is seen from the records that Commissioner of Customs, Delhi received the intimation of irregularities issued by Deputy Commissioner of Customs, SIIB on 10.03.2015. This may be considered as the date of receipt of Offence Report. Regulation 20(1) contemplates issue of Show Cause Notice to the customs broker by the Commissioner within a period of 90 days from the date of receipt of Offence Report. 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. 10. The Ld. Counsel for app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by an notification dated 8.4.2010, amendments prescribing time period for initiating action and completing proceedings was made. The same was given effect by notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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