TMI Blog2016 (6) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted by Ms Sonia Sharma, learned counsel for the Respondent, it is seen that a show cause notice (SCN) had been issued under Section 124 of the Customs Act, 1962 ('CA') by the Commissioner of Customs on 27th December 2012 in respect of an alleged illegal import by M/s NGR International. The Petitioner had acted as the customs house agent (CHA) with respect to the said transaction. The Respondent states that the offence report dated 8th January, 2013 was received in the office of the Respondent on 31st January, 2013. On the basis of the above offence report, the CB licence of the Petitioner was suspended by the Respondent on 13th February, 2013. The said suspension was confirmed by an order dated 11th April, 2013. 3. Against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner an opportunity of being heard. 7. It is plain that in the case there has been a violation of the time limits set out in Regulation 20 of the CBLR (corresponding to Regulation 22 of the CHALR). In the decision dated 12th May 2016 in Cus. AA 25/2015 [Indair Carrier Pvt. Ltd. v. Commissioner of Customs (General)] this Court held: "6. The time limits in the CHALR 2004 for issuance of the SCN to the CHA licence holder and completion of the inquiry within 90 days of issuance of such SCN are sacrosanct. The aforesaid time limits were engrafted into Regulation 22 of the CHALR, 2004 by a Notification No. 30/2010- Cus.(N.T.) dated 8th April, 2010. Simultaneously, the CBEC issued Circular No. 9/2010 dated 8th April 2010 clarifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. K. Logistics) and the order dated 29th April, 2016 in W.P.(C) No. 3071/2015 (M/s Sunil Dutt v. Commissioner of Customs (General) New Customs House). The same position has been reiterated by the Madras High Court in Sanco Trans Ltd. v. Commissioner of Customs, Sea Port/Imports, Chennai (2015) 322 E.L.T. 170 (Mad.) and Commissioner v. Eltece Associates 2016 (334) E.L.T. A 50 (Mad.)." 8. Recently by an order dated 24th April, 2016 in W.P.(C) No. 1734/2016 [HLPL Global Logistics Pvt. Ltd. v. The Commissioner of Customs (General)] this Court reiterated that the time limits in Regulation 20 of the CBLR/Regulation 22 of the CHALR are sacrosanct. 9. Admittedly, the SCN under the CHALR/CBLR in the present case was issued only on 9th December ..... X X X X Extracts X X X X X X X X Extracts X X X X
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