TMI Blog2017 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... , the SCN dated 20.05.2013 was issued to the appellant with a copy marked to the office of the Commissioner as well as to the notice board of the DRI and the Commissioner. Following the ratio of the Hon’ble Madras High Court, the said SCN construed as offence report as the present proceedings are of the same set of facts/offences alleged against the appellant. Since the said SCN was dated 20.05.2013 and the proceedings under CBLR was initiated by notice dated 12.08.2016, the proceedings are substantially delayed and the same is in violation of Regulation 20(1) of CBLR 2013. Appeal allowed - decided in favor of appellant. - Customs Appeal No.50444/2017(DB) - C/A/56705/2017-CU[DB] - Dated:- 31-8-2017 - Shri S. K. Mohanty, Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12.08.2016. The Commissioner in the impugned order revoked the licence issued to the appellant and also forfeited security of ₹ 75,000/- deposited by the appellant. The Original Authority recorded that the customs broker licence issued to the appellant also stand revoked in another proceedings vide order dated 12.08.2016. 2. Ld. Counsel for the appellant contested the findings of the Commissioner. He submitted that the statutory time limit prescribed under CBLR has not been adhered to in the present proceedings. He also drew our attention to the fact that the earlier revocation of licence by order dated 12.08.2016 was set aside by the Tribunal vide Final Order No.52441 dated 20.03.2017. He submitted that in terms of Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time limit. We note that the observation of the Original Authority is contrary to the legal provisions as well as to the facts of the case. Admittedly, the proceedings were initiated by the investigation conducted by the officers of DRI. The DRI issued show cause notice dated 20.05.2013 to various persons with reference to offence under Customs Act, 1962. The appellant were also issued notice, a copy of which was marked to the Joint/Addl. Commissioner of Customs (I G), New Delhi as well as to the notice board of Joint/Addl. Commissioner of Customs( I G), New Delhi/Notice Board of DRI, New Delhi. In fact, from the copy of the show cause notice submitted before us, we note that there is a dated stamp of receipt on 23.05.2013. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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