TMI Blog2017 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of provisions of CHALR 2004 - Held that: - the proceedings resulting in the impugned order were badly delayed by more than three years which also makes the order without jurisdiction. The time limit prescribed under CHALR, 2004 is to be strictly followed by the Licensing Authority. Appeal dismissed being not maintainable. - Customs Appeal No.52289 of 2015 - C/A/56964/2017-CU[DB] - Dated:- 4-10-2017 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Govind Dixit, Authorized Representative (DR) for the Appellant. Shri Prabhat Kumar, Advocate for the Respondent. ORDER Per. B. Ravichandran The appeal is by Revenue against order dated 04/03/2015 of Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal, CHALR, 2004 is a self-contained code. The Tribunal in various earlier cases held that no provision has been made in the said Regulations for the Revenue to file an appeal against non-revocation of license by the Commissioner. He relied on case laws in support of his contention. On the merits of the Revenue s appeal, he submitted that the show cause notice was issued on 06/01/2012, whereas the impugned order was issued on 04/03/2015. It is clearly beyond the time prescribed under CHALR, 2004. By now, it is a well settled legal principle that a time limit mentioned in the Regulations are to be strictly adhered to by the Licensing Authority for action against the CHA. He also relied on case laws in support of his contention. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position is acceptable in case the CHALR, 2004 did not provide for appellate remedy separately. It is clear that CHALR, 2004 specifically provided an appellate remedy for the aggrieved CHA against the action by the Licensing Authority. No provision has been made for Revenue for appeal. In case no provision for appeal has been made in the CHALR, 2004 for both the parties it will follow that general principles of Customs Act shall automatically be applied. In other words, the appeal remedy having been contained in the regulation itself are to be interpreted. The Tribunal in various decisions mentioned above, held that the Revenue cannot file appeal against the order of the Commissioner issued under CHALR, 2004. Following the ratio of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
