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2015 (3) TMI 243

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..... s, overall a period of 9 months has been prescribed for completing the inquiry proceedings and passing of an order under the provisions of law. The CBEC also, vide Circular No. 9/2010 dated 08/04/2010 has reiterated that these time-limits should be adhered to. This Tribunal also in the case of Bombay Shipping Agency has held that, if the inquiry is not completed within the stipulated period, the suspension need not be continued. In spite of such time-limits prescribed, the Customs authorities have not taken up the matter with any seriousness. There is no provision in the CBLR, 2013 or in the authority. Inasmuch as 15 months has passed since the passing of the suspension order and the Customs authorities have not bothered to complete the inq .....

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..... edings. Once the licence is suspended, an overall time-limit of 9 months from the date of receipt of report of offence has been prescribed, by prescribing time-limit of various stages such as, issue of show cause notice, submission of enquiry report and passing of an order by the Commissioner of Customs. Even though the statutory time-limit has been prescribed, in the present case, the inquiry proceedings have not been completed. The appellant has also been requesting for copies of the relied upon documents vide letters dated 11/04/2014, 01/10/2014 and 11/10/2014. In spite of such request, these documents have not been submitted, nor the enquiry proceedings completed. In these circumstances, he prays for setting aside the suspension and all .....

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..... lso, vide Circular No. 9/2010 dated 08/04/2010 has reiterated that these time-limits should be adhered to. This Tribunal also in the case of Bombay Shipping Agency has held that, if the inquiry is not completed within the stipulated period, the suspension need not be continued. In spite of such time-limits prescribed, the Customs authorities have not taken up the matter with any seriousness. There is no provision in the CBLR, 2013 or in the authority. Inasmuch as 15 months has passed since the passing of the suspension order and the Customs authorities have not bothered to complete the inquiry within the stipulated period of 9 months, we are of the considered view that this suspension need not be continued and the CHA should be allowed to f .....

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