2017 (5) TMI 1673

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hority inasmuch as the SCN was issued after 240 Days from the date of the offence report and there after the impugned order was passed almost after 370 days from the time of such report. Thus, the provisions of CHALR in this case have not been strictly followed by the Department. There is no merit in the impugned in so far as forfeiture of the security deposit and imposition of penalty on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order on the ground that neither the SCN nor the enquiry report and the impugned order were issued within time frame prescribed in the CHALR, 2004. 3. Heard both sides and perused the records. 4. We find that the regulations contained in the CHALR have not been scrupulously followed by the original authority inasmuch as the SCN was issued after 240 Days from the date of the offence report an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AT-Del. 4. M/s. Lohia Travels and Cargo vs. Commissioner of Customs (General), New Delhi in 2015-TIOL-2467-CESTAT-Del. 5. M/s. Zen Cargo Movers Pvt. Ltd. vs. Commissioner of Customs, New Delhi in 2016-TIOL-524-CESTAT-Del. 5. In view of the settled position of law, we do not find any merit in the impugned in so far as forfeiture of the security deposit and imposition of penalty on the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X