TMI Blog2017 (7) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, it is an admitted fact on record that the SCN was issued by the Department beyond the period of 90 days from the date of submission of offence report. Thus, it is evident that the time schedule prescribed in the CBLR, 2013 has not been properly adhere to by the jurisdictional Commissioner of Customs. Since observance of the procedure contained in the said regulation are mandatory, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was revoked and bank guarantee furnished as security deposit was forfeited. Besides, penalty of ₹ 50,000/- was imposed under Regulation 22 read with Regulation 20 of the CBLR, 2013. 2. The ld. Advocate appearing for the appellant submitted that as per Regulation 20(1) of the CBLR 2013, the SCN was required to be issued within 90 days from the date of submission of the offenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is mandatory in nature. In this case, it is an admitted fact on record that the SCN was issued by the Department beyond the period of 90 days from the date of submission of offence report. Thus, it is evident that the time schedule prescribed in the CBLR, 2013 has not been properly adhere to by the jurisdictional Commissioner of Customs. Since observance of the procedure contained in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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