2016 (8) TMI 575 - AT - Customs

Restoration of CB licence import of cigarettes violation of provisions of CBLR, 2013 time limit for completion of enquiry proceedings - Held that - As per the CBLR, 2013, in the matter of proceedings against a CB the enquiry proceedings should be completed in overall period of 9 months. However in the present case almost 14 months have passed from the date of receipt of offence report and enquiry has not been concluded. There is no provision for extension of time line prescribed for completion of proceedings licence cannot be suspended for unlimited period appeal allowed decided in favor of appellant.

Summary

Issues: Appeal against the order of continuation of suspension of CB Licence under CBLR, 2013.

Analysis:
The appellant's CB Licence was suspended due to alleged illegal import of cigarettes, with charges of violating CBLR, 2013. The Commissioner initiated proceedings based on an offence report from DRI, leading to the suspension of the licence. The appeal challenged the continuation of the suspension order. The Tribunal noted that the enquiry proceedings should be completed within 9 months as per CBLR, 2013. However, in this case, over 14 months had passed without conclusion. Since there was no provision for extending the timeline, the Commissioner had no legal right to keep the licence suspended indefinitely. Citing relevant case laws, the Tribunal emphasized that if proceedings exceed the prescribed 9-month period, the suspension of the CB Licence cannot be sustained. Therefore, the impugned order was set aside, and the appeal was allowed.