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TMI Blog2015 (10) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... t in terms of Regulation 20 within stipulated time – When that Regulation is mandatory and requires public authority to act publicly to pass public order and he fails to do so within time prescribed, recourse to that provision is no more available to him on expiry of period so stipulated – Therefore, when mandatory requirement of Regulation was paid scanty regard, appellant is correct to plead that he is entitled to benefit of principles relating to limitation – Violation of principles of natural justice by belated action of authority made its order fatal – Therefore, appeal allowed – Impugned order set aside – Decided in favour of Appellant. - Appeal No. C/40253/2015 - Final Order No. 41020 / 2015 - Dated:- 26-8-2015 - Hon ble Shri D. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have proceeded against the appellant under Regulation 20 of the above Regulations within 90 days from the date of offence report. He further submitted that the Hon ble High Court of Madras in para 36 of the judgment dated 2.7.2015 in the case of Commissioner of Customs Vs. A.M. Ahmed Co. in W.A. No. 371 of 2015 and M.P. No. 1 of 2015 held that the date of the show-cause notice issued by DRI shall be the date of the receipt of the offence report and within 90 days thereof, notice under Regulation 20 could have been issued. Accordingly, in the present case, the DRI having issued the offence report on 7.10.2013, the notice under Regulation 20 of the Regulations could have been issued at the latest by 6.1.2014. But, that was not done. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hibitory order was issued on 29.10.2013 by the Commissioner of Customs, Mumbai. The appellant replied against that prohibitory order on 8.11.2013 to the Commissioner of Customs (General), Mumbai. Even the appellant also filed reply to the offence report dated 7.10.2013 on 22.11.2013 before the Commissioner of Customs, Chennai. Despite entire materials were there on record, before the Commissioner of Customs, Chennai, he failed to proceed against the appellant in terms of Regulation 20 within the stipulated time. When that Regulation is mandatory and requires the public authority to act publicly to pass public order and he fails to do so within the time prescribed, recourse to that provision is no more available to him on the expiry of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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