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TMI Blog2016 (6) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... t out in Regulation 20 of the CBLR (corresponding to Regulation 22 of the CHALR). Recently this Court in the case of HLPL Global Logistics Pvt. Ltd. v. The Commissioner of Customs (General) [2016 (5) TMI 1238 - DELHI HIGH COURT] had reiterated that the time limits in Regulation 20 of the CBLR/Regulation 22 of the CHALR are sacrosanct. In the present case, the SCN under the CHALR/CBLR was issued only on 9th December 2013, i.e., beyond the mandatory period of 90 days from the date of receipt of the offence report by the Respondent, i.e., 31st January, 2013. Consequently, all proceedings pursuant thereto are held to be invalid. Further, even the enquiry report was not submitted within a period of 90 days of the issuance of the SCN. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner filed an appeal before the Customs Service Tax Appellate Tribunal (CESTAT). The CESTAT in the said appeal asked the Customs Department to submit a report regarding the status of investigation. It appears that thereafter on 9th December, 2013 show cause notice (SCN) was issued to the Petitioner under the provisions of the Customs House Agent Licensing Regulations, 2004 ( CHALR ) [since replaced by the Customs Broker Licensing Regulations 2013 ( CBLR 2013 )] read with Section 159-A of the CA asking the Petitioner to show cause why its CB licence issued should not be revoked.. 4. The admitted position, therefore, is that the SCN was issued beyond the period of 90 days from the date of receipt of the offence report by the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsion and revocation of CHA licence. In para 7.1 of the said Circular, CUSAA 25/2015 W.P.(C) 3973/2015 Page 4 of 5 it was noted as under: 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 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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