9911796707
TMI Blog2016 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... limit prescribed by the relevant regulations have not been followed. By considering the decision of Hon’ble High Court of Madras in the case of A.M. Ahamad & Co. Vs. CC (Imports) Chennai 2014 [2014 (9) TMI 237 - MADRAS HIGH COURT] and in the case of Sanco Trans Ltd. Vs. CC Chennai [2015 (7) TMI 455 - MADRAS HIGH COURT], the time limit prescribed under Regulations are to be strictly adhered to. Hence, the impugned order cannot be sustained. - Decided in favour of appellant - Appeal No. C/51212/2015-CU(DB) - Final Order No. 51282/2016-CU(DB) - Dated:- 21-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri U.K. Sharma Ms. Urmil Sharma, Advocate For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order dated 06.02.2015 resulting in the revocation of appellants CHA license. 3. The Ld. Counsel for the appellant contested the impugned order both on merits as well as on question of time bar in terms of Regulation 20 of CB Licensing Regulations, 2013. On merits it is submitted that the appellant have never dealt with consignments which are found to have contravened the provisions of Customs Act. The view of the original authority that the appellants have aided and abetted wrong activities are without any factual basis. The consignment imported by M/s. Bhoomi Enterprises were lying unclaimed since July 2011 and the appellants have no role to play in the said consignment. The allegation against the appellant was sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Brokers Licensing Regulation 2013 has not been adhered to in the present case. 6. The offence report was dated 08.10.2012. The show cause notice was issued on 07.01.2014. The enquiry report was dated 10.11.2014. The above said Regulation clearly stipulates that show cause notice has to be issued within 90 days of offence report. Even it is to be considered that the new Regulations came into effect only from 21.06.2013. The enquiry report also has been filed more than 10 months after the show cause notice. As such we find this statutory time limit prescribed by the relevant regulations have not been followed in the present case. The Hon ble High Court of Madras in the case of A.M. Ahamad Co. Vs. CC (Imports) Chennai 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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