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TMI Blog2016 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... nternational Freight System Vs. CC, Chennai [2015 (12) TMI 1432 - MADRAS HIGH COURT], where it was held that the impugned show cause notice issued by the respondent is without jurisdiction, as it has been issued beyond the period prescribed in the regulations, which have statutory force and hence, not sustainable. Appeal allowed - decided in favor of appellant-assessee(CHA licensee). - Appeal No. C/52928/2015-EX [SM] - Final Order No. 55191/2016 - Dated:- 9-11-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. Somesh Arora, Advocate For the appellant Mr. K. Poddar, DR For the respondent ORDER Per Mr. V. Padmanabhan The present appeal has been filed against the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Revenue. 5. Under CBLR, 2013, the Regulation 19 empowers the Commissioner to order suspension of a custom broker and the procedure which needs to be followed in this regard is spelt out clearly under Regulation 20. Time schedule strictly prescribed under CBLR are as follows:- 22. Procedure for suspending or revoking licence under Regulation 20- (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the findings of the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is seen from the records that Commissioner of Customs, Delhi received the report issued by DRI on 08.08.2013. This may be considered as the date of receipt of Offence Report. Regulation 20(1) contemplates issue of Show Cause Notice to the customs broker by the Commissioner within a period of 90 days from the date of receipt of Offence Report. The issue of Show Cause Notice is to be followed within a period of 90 days by submission of Inquiry Report by Asst. Commissioner/Dy. Commissioner and ultimate passing of the order by the Commissioner within a period of 90 days from the date of submission of Inquiry report. 6. A perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has been is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2016 (334) ELT 289 (Mad.)]. The Hon'ble High Court in para 28 of the above judgement has held as under:- 28. ..It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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