TMI Blog2017 (1) TMI 1744X X X X Extracts X X X X X X X X Extracts X X X X ..... ffence Report. The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report. The order of the lower authority which was issued without adhering to the time schedule is liable to be set aside on these grounds - appeal allowed - decided in favor of appellant. - C/52577/2016-CU [DB] - Final Order No. 50138/2017 - Dated:- 5-1-2017 - Mr. Justice (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Sh. Bharat Bhushan Sharma, Advocate - For the appellant Sh. K. Poddar, DR - For the respondent OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice issued by the Commissioner Customs dated 1.11.2016 proposing revocation of their licence. 4. Under CBLR, 2013, the Regulation 19 empowers the Commissioner to order suspension of a custom broker and the procedure which needs to be followed in this regard is spelt out clearly under Regulation 20. Time schedule strictly prescribed under CBLR are as follows:- 22. Procedure for suspending or revoking licence under Regulation 20- (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Within 90 Days from the date of submission of the Inquiry Report. TOTAL DURATION - 270 DAYS OR 9 MONTHS It is seen from the records that Commissioner of Customs, Delhi received the intimation of irregularities issued by Additional Commissioner of Customs, SIIB on 28.06.2016. This may be considered as the date of receipt of Offence Report. Regulation 20(1) contemplates issue of Show Cause Notice to the customs broker by the Commissioner within a period of 90 days from the date of receipt of Offence Report. The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve obviously been initiated beyond the period of 90 days. Hon'ble Madras High Court has further emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2016 (334) ELT 289 (Mad.)]. The Hon'ble High Court in para 28 of the above judgement has held as under:- 28. .. It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a Circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by an notification dated 8.4.2010, amendments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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