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TMI Blog2016 (7) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... thin ninety days from 19th May 2011, i.e. on or before 18th August 2011. Instead the SCN was issued on 14th October 2011. Secondly, in terms of Regulation 22 (5) of the CHALR 2004, the enquiry had to be completed and a report submitted within 90 days of the issuance of the SCN under Regulation 22 (1). In the present case, it is not disputed that the inquiry report was submitted only on 16th January 2015 more than three years after the SCN dated 14th October 2011 was issued. This Court has consistently emphasised the mandatory nature of the aforementioned time limits in several of its decisions. The impugned order dated 10th April 2015 passed by the Commissioner of Customs (General), Delhi revoking the CHA license of the Appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over invoiced. There was also some discrepancy relating to the quantity of the goods. Efforts to locate the addresses of the exporters failed. The addresses disclosed were found to be fictitious. Also, the CHA M/s. Sunil Dutt failed to produce any of the exporters. 3. When the details of the previous exports in relation to the aforementioned five firms were taken out of the EDI system, it was noticed that three earlier shipping bills dated 13th August 2009 of M/s Reliable Overseas had been filed by the Appellant. On the ground that there was an attempt at showing export for the purpose of fraudulent claiming drawback, a Show Cause Notice (SCN) was issued on 6th July 2010 to the above mentioned five exporters and CHAs including the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary 2015. The Inquiry Officer held the Appellant to be liable for penalty for violation of Regulations 13(a), 13(d), 13(e) 13(o) of CHALR, 2004 read with the corresponding provisions of the CBLR 2013. 8. The Appellant submitted his comments to the Inquiry Officer inter alia reiterating that the mandatory time limits under Regulation 22 of CHALR, 2004 had not be complied with. A personal hearing was afforded to the Appellant on 25th February 2015. The Appellant also filed written submissions on 23rd February 2015. 9. On 10th April 2015, an order in original was passed by the Commissioner of Customs (General) confirming the revocation of the CHA license of the Appellant under Regulation 20 read with Regulation 22(7) of CHALR, 2004/ C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 in WP(C) No. 5300 of 2016 [Impexnet Logistic v. Commissioner of Customs (General)]. 14. In order dated 25th April 2016 in CUSAA 14/2016 (Commissioner of Customs (General) v. S.K. Logistics), the Court took note of the order of the CESTAT impugned in the present appeal. The said order was distinguished on the ground that it dealt with the time limits under Regulation 22 (1) of the CHALR 2004 and not the time limit under Regulation 22(5) of the CHALR, 2004. At that stage, the present appeal was not before the Court. The Court in the said appeal held the revocation of the CHA licence issued to M/s. S.K. Logistics to be bad in law since the time limit for completion of the inquiry in terms of Regulation 22 (5) of the CHALR 2004 had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the suspension and revocation of CHA licence. In para 7.1 of the said Circular, 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 for passing of an order by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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