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2017 (6) TMI 741

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..... l allowed - decided in favor of appellant. - Customs Appeal No.50320 of 2016 - C/A/53624/2017-CU[DB] - Dated:- 24-4-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Jatin Mahajan, Advocate for the appellant. Shri R.K. Manjhi, Authorized Representative (DR) for the Respondent. ORDER Per. S.K. Mohanty The appellant has filed this appeal against the impugned order dated 17/11/2016, wherein the CHA licence was revoked and security deposit furnished by the CHA was forfeited. The submissions of the appellant are that the procedures prescribed in the CBLR, 2013 for revoking the licence has not been properly followed by the authorities in as much as in between the da .....

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..... of the CHALR, 2004 by a Notification No.30/2010-Cus. (N.T.), dated 8 th April, 2010. Simultaneously, the CBEC issued Circular No.9/2010, dated 8th April, 2010 clarifying the procedures governing the suspension and revocation of CHA licence. In para 7.1 of the said Circular, CUSAA 25/2015 W.P.(C) 3973/2015 Page 4 of 5 it was noted as under : 7.1 The present procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages .....

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..... E.L.T. 365 (Del.)] this Court reiterated that the time-limits in Regulation 20 of the CBLR/Regulation 22 of the CHALR are sacrosanct. 9. Admittedly, the SCN under the CHALR/CBLR in the present case was issued only on 9 th December, 2013, i.e., beyond the mandatory period of 90 days from the date of receipt of the offence report by the Respondent, i.e., 31 st January, 2013. Consequently, all proceedings pursuant thereto are held to be invalid. Further, even the enquiry report was not submitted within a period of 90 days of the issuance of the SCN . 4. In view of the settled position of law, revocation of licence and forfeiture of security deposit are not proper and justified. Accordingly, after setting aside the impugned order .....

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