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TMI Blog2016 (12) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt 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 - A perusal of the records of the present case reveals that the initial Show Cause Notice under Regulation 20 has not been issued till date even though the offence Report was received by the Commissioner of Customs, Delhi on 26.04.2016. Ninety days period has already expired on 25.07.2016. Hon'ble Madras High Court has emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.05.2016 suspending the appellant's licence under Regulation 19(1) of CBLR, 2013. This suspension was further confirmed under Regulation 19(2) by the said Commissioner on 01.06.2016. The present appeal has been filed against the orders of Commissioner of Customs, New Delhi suspending the licence of the appellant. 3. The impugned order has been challenged by them on time limit as well as on merit. On time limit, the appellant's argument is that the Commissioner of Customs, Delhi has failed to observe the time limits strictly prescribed under CBLR, 2013. On merits, the appellant has denied the allegation of contravention of the provisions of CBLR, 2013. 4. Heard Shri Piyush Kumar, ld. advocate appearing for the appellant and Shri S.K. Shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed under CBL Regulations, 2013 are as follows:- CBLR, 2013 Purpose Specified Time Period 20(1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 Days from the date of receipt of an offence report. 20(5) Preparation of Report of Inquiry by the Deputy/ Assistant Commissioner. Within 90 Days from the date of issuance of the show cause notice. 22(7) Passing of order by the Commissioner. Within 90 Days from the date of submission of the Inquiry Report. TOTAL DURATION - 270 DAYS OR 9 MONTHS It is seen from the records that Commissioner of Customs, Delhi received the prohibition order issued by Commissioner of Customs, Mumbai on 26.04.2016. This may be considered as the date of receipt of Offence Report. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the offence report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." Hon'ble Madras High Court has further emphasised 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 pertinen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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