2017 (2) TMI 816

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..... g to Government in respect of cargo or baggage is unpaid on behalf of client by the Customs broker - No proceeding under that regulation lies for default to pay service tax by the Customs broker for the service he provides to his clients - licence to be be restored - appeal allowed - decided in favor of appellant. - C/41098/2015-DB - Final Order No. 41436/2016 - Dated:- 19-8-2016 - Shri D.N. Pa .....

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..... Officer appointed on 20-3-2014. Even though law stipulates that inquiry should be concluded within 90 days of the date of notice issued for the enquiry, inquiry report was submitted on 5-8-2014. There breach of time limit prescribed by law, expanding time span of enquiry by two months period beyond the statutory limit prescribed. Similarly, when the law requires that the conclusion of the proceed .....

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..... rnment or received from him in excess of Governmental or other charges payable in respect of the clearance of cargo or baggage on behalf of his client. It is emphasised by learned departmental representative that any tax or dues payable to the Government remaining unpaid is misconduct on the part of the Customs broker to face the consequences of breach of law. Accordingly, the adjudicating aut .....

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