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Ms. Bhalinder Singh Mann Versus C.C.E. New Delhi

Suspension of CHA licence - the appellant claims that the time limits strictly prescribed under CBLR 2013 for issuance of SCN is contravened - The adjudicating authority has issued the show cause notice under CBLR 2013 on 19/11/2015, after a gap of more than three months from the date of receipt of Offence Report - Held that: - 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. .....

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gh Court of Madras, in the case of A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (9)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. - Application No. C/MISC/51818/2016, Appeal No. C/53152/2016-CU[DB] - Final Order No. 53329/2017 - Da .....

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14 on behalf of their client M/s.Nomita International. The container was opened by the SIIB at ICD TKD. During investigation by SIIB it was found that importer had mis-declared the imported goods along with under valuing the same. During the course of the investigation, Deputy Commissioner SIIB Delhi intimated the Commissioner (Customs) regarding mis-declaration and the offense allegedly committed by the Customs Broker. Taking note of such intimation by the SIIB, the Ld. Commissioner commenced t .....

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f 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 Finally the Commissioner passed the impugned order in which the appellants license was revoked along with the order for forfeiture of the security deposit of ₹ 75000/-.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 pre .....

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been sent on 10.03.2015. The adjudicating authority has issued the show cause notice under CBLR 2013 on 19/11/2015, after a gap of more than three months from the date of receipt of Offence Report. Consequently, he argued that the time limits have been contravened. Accordingly, he argued that the impugned order is liable to be set aside. 4. Ld. DR supported the impugned order. He argued that the letter dated 10.03.2015 sent by Deputy Commissioner SIIB cannot be considered as the Offence Report s .....

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3 in the form of issue of show cause notice on 10.06.2016, date of enquiry report i.e. 22.07.2016 as well as the impugned 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 .....

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fact was intimated by Deputy Commissioner on 05.04.2016 to the Commissioner. 7. We note that on 10.03.2015 the initial intimation of the offence was brought to the notice of the licensing authority. The Ld. Commissioner took note of such intimation and acted on the same by ordering suspension of the appellant s CHA license on 20.03.2015. Such suspension was also confirmed by him on 24.04.2015, This action on the part of the licensing authority, clearly indicates that he considered the intimatio .....

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missioner. Within 90 Days from the date of submission of the Inquiry Report. TOTAL DURATION - 270 DAYS 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 receip .....

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missioner of Customs, Delhi on 10.03.2015. Ninety days period has already expired on 09.06.2015. 11. Hon ble High Court of Madras, in the case of A.M. Ahamed & Co. Vs. CC (Imports), Chennai [2014 (309) ELT 433 (Mad.)] has held as under:- 20. The time limit prescribed in Regulation 22(1) has to be understood in the context of the strict time schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent .....

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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 date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days. 12. Hon'ble Madras High Court has further emphasised the 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 C .....

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