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2018 (2) TMI 849

Suspension of CHA License - validity of proceedings - time limit as per CBLR 2013 - Regulation 20 of CBLR, 2013 - Held that: - 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. - The present proceedings are not sustainable for violation of period of limitation as per CBLR 2013 - appeal allowed - decided in favor of appellant. - C/COD/50884/2017, CO/50883/2017 in Appeal No.C/51293/2017 - A/58720/2017-CU[DB] - Dated .....

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ereafter, 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 (General), New Delhi. These letters gave details of the investigation and role played by the appellant in the violation of the Customs Act and CBLR 2013. The licence of the appellant was suspended by the Commissioner of Customs (Licensing Authority) on 10.06.2016. Thereafter, a show cause notice dated 9.12.2016 was issued. An Inquiry Officer was appointed, who gave his report on 3.3.2017. A personal hearing was granted by the Licensing Authority on 27.04.2017 and finally the order revoking .....

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ecord. 6. 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 report dated 31.05.2016 based on which suspension was ordered on 10.06.2016 will constitute an offence report as mentioned in the CBLR 2013. Regulation 20 of CBLR, 2013 stipulates that a show cause notice 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 i .....

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