TMI Blog2018 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... of the offence report the fact that CB licence of the appellant stood revoked, it was felt that there was no need for issuing the fresh notice as held by the Commissioner in the impugned order is contrary to the provisions of Rule20(1) of the CBLR-2013 - The conclusion of the Commissioner in the impugned order that no prejudice is caused to the appellant is contrary to the provisions of the CBLR-2013. Appeal allowed - decided in favor of appellant. - Appeal No. C/50403/2017-(DB) - C/A/52252/2018-CU[DB] - Dated:- 25-5-2018 - Mr. Bijay Kumar, Member (Technical) And Mr. Ajay Sharma, Member (Judicial) Sh.S. Sunil Kumar. Adv. - for the appellant Sh. Rakesh Kumar.DR. - for the respondent ORDER Per: Bijay Kumar, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed has not been adhered to while issuing the Show Cause Notice for revocation of licence. Ld. Advocate relied upon the following case laws; 1. Overseas air Cargo Services 2016 (340) ELT119 (Del.) 2. Impexnet Logistic vs. CC(General),2016 (338) ELT 347 (Del.) 3. Indair Carrier Pvt. Ltd. vs. CC(General) 2016 (337) ELT 41 (Del.) 4. A.M Ahamad Co vs CC(Import), Chennai.2014 (309) ELT 433 5. Sowparnika Shipping Service vs CC, Chennai-VIII.2017 (352) ELT 286. wherein it has been held that period of 90 days of issuance of Show Cause Notice after receipt of offence report is not directory but mandatory condition. On this ground itself, the revoking of the license of the CHA is not sustainable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his CB licence. It is therefore, pertinent to mention that the CB licence of Noticee already stood revoked on the date when the offence report was received. Since the CB licence of the importer already stood revoked vide order dated 14/05/2015, on receipt of offence report in present case, it was felt that no useful purpose will be served by issuing another Show Cause Notice to the under CBLR, 2013 for revocation of his licence, which already stood revoked. However, subsequently, when it was found that the CB had filed an appeal against the said Order-in-Original dated 14/05/2015 and there was possibility of the said Order-in-Original dated 14/05/2015 being set aside by the Hon ble CESTAT, the decision was taken to issue the present Show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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