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TMI Blog2018 (2) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... eja, AR for the respondent. ORDER Per: B. Ravichandran Today, the cross objection filed by the Revenue and misc. application for condonation of delay in filing such cross objection are listed. 2. Ld. AR for the Revenue submitted that the cross objection, filed after 5 days delay, is only comments on the appeal by the appellant and no additional or specific grievance for the Revenue is agitate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gist of the fact along with role of the appellant to the Commissioner of Customs (General) through their letter dated 31.05.2016. Thereafter, the same was followed-up by letter dated 15.07.2016 addressed to the Superintendent (Policy) in the office of the Commissioner of Customs (General), New Customs House, New Delhi and letter dated 7.10.2016 addressed to the Commissioner of Customs (Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y offence report dated 31.05.2016 given by the Investigating Officer to the licensing authority. Thereafter, follow-up letters were issued by the investigating officers. Since the suspension is ordered based on the information of violation of CBLR by the appellant, the same should be considered as an offence report and the time limit, as prescribed under CBLR, 2013 will start from that date. She r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We consider the only adherence of time limit as per CBLR 2013 by the Licensing Authority. Admittedly, based on the preliminary offence report dated 31.05.2016, the licence of the appellant was suspended on 10.06.2016. It is apparent that such suspension can happen only on the receipt of the information regarding offence committed by the appellant. Hence, we are of the considered view that the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT, New Delhi and the Hon'ble Madras High Court decision in the case of M/s. AM Ahamed & Co. Vs. The Commissioner of Customs (Imports) - 2014 (9) TMI 237 Madras High Court. 7. As already noted, the similar ratio has been followed by the various High Courts including Delhi High Court in similar set of disputes. Accordingly, without going into the merits of the case, we hold that the present procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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