TMI Blog2018 (2) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... - C/COD/50884/2017, CO/50883/2017 in Appeal No.C/51293/2017 - A/58720/2017-CU[DB] - Dated:- 29-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Rep. by Ms. Vibha Narang, Advocate for the appellant. Rep. by Shri P. Juneja, 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 agitated. Accordingly, by allowing the COD application, the cross o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve his report on 3.3.2017. A personal hearing was granted by the Licensing Authority on 27.04.2017 and finally the order revoking the license of the appellant was issued on 26.05.2017. 3. Ld. Counsel appearing for the appellant limited her submissions only on the question of limitation and the order being without jurisdiction. Her submission is that the suspension of the appellant licence was ordered on 10.06.2016 based on the preliminary 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 offe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has to be issued to the Customs Broker within 90 days of the receipt of the offence report. In the present case, the said notice has been issued, admittedly, on 9.12.2016 only, much later than 90 days limit. We note that by now, it is well settled principle that has been upheld by the various High Courts as well as by this Tribunal that the time limit mentioned in the CBLR, 2013 are mandatory and are to be statutorily enforced in proceedings against Customs Broker. In this regard, we refer to a recent decision of the Tribunal in Ms. Bhalinder Singh Vs. CCE, New Delhi 2017 (5) TMI 879 CESTAT, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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