9911796707
TMI Blog2013 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. The learned advocate on behalf of the appellant submits that after this order, a show cause notice dt. 6.12.2012 for revocation of licence was issued which was challenged before the Hon'ble Madurai Bench of Madras High Court in W.P. (MD) No.16351 of 2012 and M.P. (MD) No.1 of 2012. He further submits that by judgement dt. 4.1.2013, the Hon'ble High Court set aside the show cause notice dt. 6.12.2012. Hence, the impugned order of Commissioner (Appeals) is liable to be set aside. 3. On the other hand, the learned Authorized Representative for Revenue submits that the earlier order of the Hon'ble High Court directed the appellant to pursue the matter before this Tribunal. It is his submission that it is an independent proceeding before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT before the said date. 3. In the meantime, the respondent issued a show cause notice dated 06.12.2012, for the revocation of the licence, in terms of Regulation 20(1) and for the forfeiture of the security deposit in terms of the same regulation. Challenging the said show cause notice, the petitioner has come up with the above Writ Petition. ..... .... .... 11. In other words, the only contention of the respondent is that they were effectively prevented from issuing the show cause notice within 90 days, in view of the stay order/status quo order issued by this Court and that the period covered by the stay/status quo order should be excluded in computing the period of 90 days. 12. But the above contention cannot be ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted. Hence, the show cause notice deserves to be set aside on the ground of limitation. Hence, the Writ Petition is allowed and the impugned show cause notice is set aside. Consequently, the connected miscellaneous petition is closed. No costs. 5. In the instance case, Commissioner passed the order under Regulation 20 (2) of the Custom House Licensing Regulations, 2004. Regulation 20 (2) provides that the Commissioner may, in appropriate cases where immediate action is necessary, suspend the licence of a CHA, where an enquiry against such agent is pending or contemplated. Regulation 20 (1) provides that the Commissioner of Customs may, subject to the provision of Regulation 22, revoke the licence of CHA and order for forfeiture of secu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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