2017 (7) TMI 1284

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..... t, DR for the Respondent ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 25.08.2015 passed by the Commissioner of Customs (General) New Delhi, wherein the CHA license issued in favor of the appellant was revoked and bank guarantee furnished as security deposit was forfeited. Besides, penalty of Rs. 50,000/- was imposed under Regulation 22 read with Regulation 20 .....

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..... 4. Heard both sides and perused the case records. 5. Regulation 20 of CBLR, 2013 prescribes the time limited to be followed by the Customs Officers to complete the revocation proceedings of the CHA license, which 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 repor .....

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