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TMI Blog2016 (11) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... or revocation of license shall be completed within 270 days (9 months) from the date of receipt of offence report. With regard to the time limit, the Hon ble High Court in the case of Madras A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai [2014 (9) TMI 237 - MADRAS HIGH COURT] have held that On the question that the first respondent is duty bound to initiate proceedings within 90 days from the date of receipt of offence report, there are no two opinions, at least before me. Therefore, the decision of the Division Bench of the Delhi High Court is of no assistance to the respondents. Since the impugned order was issued by the Commissioner without adhering to the time schedule prescribed in CBLR, we are of the view that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the appellant with immediate effect. There after, upon compliance of the Customs Brokers License Regulation, 2013 (CBLR), the Commissioner of Customs (General) NCH, New Delhi vide order dated 03.06.2016 has revoked the license and also forfeited security deposit made by the appellant. Hence, this present appeal before the Tribunal. 3. Shri Prem Ranjan Kumar, ld. Advocate appearing for the appellant submits that the ld. Commissioner (Customs) failed to observe the time limit prescribed under CBLR, 2013, and accordingly, he prays for setting aside the order dated 03.06.2016. 4. The ld. Advocate has submitted a date chart showing sequence of events and the time taken between submission of offence report and passing of the order for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort was submitted by the Commissioner of Customs ICD, Parparganj on 02.07.2015; that the show cause notice proposing revocation of the license was issued on 30.09.2015; that the enquiry report was submitted on 29.12.2015 and that the impugned order was passed on 03.06.2016. It is an admitted fact on record that from the date of the offence report and passing of the impugned order, there is a gap of 340 days. With regard to the time limit, the CBLR mandates that the proceedings for revocation of license shall be completed within 270 days (9 months) from the date of receipt of offence report. With regard to the time limit, the Hon ble High Court in the case of Madras A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to complete the proceedings. Therefore, by a Circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by an notification dated 8.4.2010, amendments prescribing time period for initiating action and completing proceedings was made. The same was given effect by notification dated 20.1.2014. Whereas, under CBLR, 2013 having found the necessity to prescribe a period, the Central Board, the statutory authority had included the same in Regulations itself, when they were brought not in force. Therefore, when time light is prescribed in Regulations, which empowers action under Regulation 18 by following the procedure in Regulation 20(1), the use of the term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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