TMI Blog2017 (5) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... d sanctity - the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited upon the appellant - the revocation of the license and forfeiture of the security deposit is held to be violative of the Regulations and is set aside - appeal allowed - decided in favor of appellant-CHA. - C/85712/2015 - A/86905/17/CB - Dated:- 18-4-2017 - Shri M V Ravindran, Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to the time-frame prescribed in the Regulations. 2. It would appear that proceedings were initiated against the appellant, M/s Mohanlal Liladhar Joshi, for allegedly facilitating the illicit export of goods contrary to the prescriptions in Customs Act, 1962 by providing access through their licence to another entity. The appellant was issued with notice under Customs Act, 1962 on 2 nd Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be unjustified. 3. Similar delay is noted in the completion of proceedings initiated in second charge-sheet dated 9 th February 2010 which followed receipt of offence report on 11 th December 2009. Though the licence was suspended promptly on 21 st December 2009 and charge-sheet issued with promptitude on 9 th February 2010, the report of inquiry officer dated 19 th December 2014 marks a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escriptions in the circular of the Central Board of Excise Customs issued on 8 th April 2010 was not sufficient for intervention. 5. Learned Counsel for appellant relies upon the decision of the Hon ble High Court of Delhi in Commissioner of Customs (General) v. SK Logistics [2016 (337) ELT 39 (Del)], of the Hon ble High Court of Madras in Commissioner of Customs (Sea Port Import), Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken note of the requirement to comply with the timelines in Maa Krupa Forwarders Pvt Ltd v. Commissioner of Customs [Final order no.A/93232/16/CB dated 18 th October 2016]. 8. Respectfully following that decision, we hold that the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited upon the appellant. Accordingly, the revocation of the license and forf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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