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TMI Blog2016 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... forfeiture of Rs. 20,000/- from the security deposit furnished by M/s.Geo Cargo Express. The Revenue is in appeal with the prayer that the Commissioner should have revoked the licence issued to the party. On the other hand, M/s. Geo Cargo Express in their appeal prayed for setting aside the impugned order. 2. We have heard both the sides and examined the appeal records. 3. The brief facts of the case are that M/s.Geo Cargo Express were licensed to operate as Customs House Agent in terms of Customs House Agent Licensing Regulations, 2004. In connection with certain imports, the documentation of which was handled by the CHA, investigations were carried out by the officers of Mumbai Customs. On conclusion of the investigation, proceedings w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in violation of the time limits prescribed under the above mentioned regulations. 5. The Commissioner of Customs (General), New Customs House , Mumbai prohibited the CHA from transaction of business in Mumbai Customs zone on 1.8.2012. The said order was communicated to the Commissioner of Customs, New Delhi, who is the Licensing Authority. The CHA license was suspended on 24.08.2012 and the said suspension was confirmed on 26.09.2012. The show cause notice under CHALR 2004 was issued on 18.11.2013. The Inquiry Officer submitted his report on 18.02.2015. The impugned order of forfeiture of Rs. 20,000/- security deposit was issued on 15.05.2015. 6. From the above narration of chronology of events, it is clear that time limits prescribed un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving statutory force. The ratio laid down by the Hon'ble Madras High Court has been followed in various decisions of this Tribunal. A reference can be made to a recent decision in Ambika Enterprises - 2016-TIOL-1720 (CESTAT-DELHI). In this order, the Tribunal examined the various decided cases by the High Courts and the Tribunal and held that the time limits prescribed under the Regulation are to be mandatorily followed by the authorities. Failure to do so will make the proceedings invalid. 8. In view of the above discussion and analysis, we find that the impugned order cannot be sustained on this ground alone and accordingly, allow the appeal by M/s. Geo Cargo Express. The appeal filed by the Revenue is rejected. The stay application by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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