2015 (10) TMI 1907

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..... limits as mentioned in CHALR 2004 hes been adhered to by Department - Impugned order is set aside - Department is at liberty to continue the enquiry - Decided in favour of assessee. - C/1299/2012-Mum - Final Order No. A/61/2014-WZB/C-I(CSTB) - Dated:- 31-1-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri Prasad Paranjape, Advocate, for the Appellant. S .....

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..... ubmits that as per the Board s circular dated 8-4-2010 issued on the subject-matter, a time-limit of 9 months has been laid down by the Board and as per the time-limit laid down, the entire proceedings should be completed within a period of 9 months from the date of initiation of proceedings. This time-limit has also not been adhered to by the authorities. In these circumstances he pleads that the .....

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..... spite of directing the authorities to complete the proceedings within three months and the directions remained only on paper. The CHALR 2004 itself has prescribed an overall time-limit of 9 months to complete the proceedings against the CHA right from the initiation of the proceedings to its final disposal. None of the time-limits has been adhered to by the Customs authorities in this case. In the .....

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