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TMI Blog2015 (11) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs recording his findings on the issue of suspension of CHA license, and for passing of an order by the Commissioner of Customs. Suitable changes have been made in the present time limit of forty-five days for reply by CHA to the notice of suspension, sixty days time for representation against the report of AC/DC on the grounds not accepted by CHA, by reducing the time to thirty days in both the cases under the Regulations. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of one single passenger name Mohamed Jakkiriya Mohamed Idris in order to mislead and thereby evade applicable duty, fine and penalty. Statements were recorded from authorized signatory of appellant. After due investigations, the CHA licence was suspended on 12.7.2012 under Regulation 20 (2) of CHALR which was further continued vide impugned order. Hence the present appeal. 3. Ld. Advocate for the appellant submits that the appellant's CHA licence was initially suspended on 6.7.2012 and subsequently the suspension was continued by the impugned order dt. 9.8.2012. Ld. Advocate submits that in this case, there was no SCN issued and nor any enquiry conducted till date. He relied on the decision of Hon'ble Madras High Court deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph of Hon'ble High Court order is reproduced as under :- 26. The Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi has also issued Circular No. 9/2010-Cus., dated 8-4-2010 in F. No. 502/2008-Cus VI, wherein clarification on procedures in issuance of licence to CHAs have been issued and it is relevant to extract the following paragraphs : (v) Time limit for completion of suspension proceedings against CHA licensee under regulation 22 : 7.1 The present procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Customs who had issued the CHA license (Licensing Authority), within thirty days of the detection of an offence. The Licensing Authority shall take necessary immediate suspension action within fifteen days of the receipt of the report of the investigating authority. A post-decisional hearing shall be granted to the party within fifteen days from the date of his suspension. The Commissioner of Customs concerned shall issue an Adjudication Order, where it is possible to do so, within fifteen days from the date of personal hearing so granted by him. 27. The Hon ble Supreme Court of India in the decision of Ranadey Micronutrients v. Collector of Central Excise [(1996) 10 SCC 387 = 1996 (87) E.L.T. 19 (S.C.)] has held that the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is against the provisions in Regulations 20 and 22 of CHALR, 2004. In fact, CESTAT South Zone, Chennai in the decision in Maharaja Cargo v. Commissioner of Customs [2012 (284) E.L.T. 409 (Tri.-Chennai)] has found that the order of suspension under Regulation 20(2) is sustainable and observed that the action to suspend CHA is only a preliminary and interim measure and the authorities are required to hold an enquiry and decide whether any action is required to be taken against the appellant and this is not a stage for the Tribunal to pre-judge the issue and influence the enquiry and subsequent proceedings and once the final order is passed, the appellants will have ample opportunity to approach the Tribunal, if they are aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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