9911796707
TMI Blog2017 (4) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Regulation - whole proceedings is without jurisdiction - appeal allowed - decided in favor of appellant-CHA. - Customs Appeal No.50378/2016 - C/A/52134/2017-CU[DB] - Dated:- 16-2-2017 - Smt. Archana Wadhwa, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Rep. by Ms. Vidushi Shubham, Advocate for the appellant. Rep.by Shri R.K. Manjhi, DR for the respondent. Per B. Ravichandran: The appellant is a customs broker licensed to work in the Customs Houses for clearance of import/export cargo. The present appeal is against order dated 18.12.2015 of Commissioner of Customs (I G), New Customs House, Airport, New Delhi. By the said order, the Commissioner, in terms of Regulation 20 of the Customs B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CBLR, 2013. A show cause notice under Customs Act, 1962 was issued on 13.3.2015 in which the appellant also is one of the noticees. On 15.6.2015, the show cause notice was issued to the appellant under CBLR, 2013. On 17.7.2015, the appellant submitted reply to the Inquiry Officer. Thereafter, on 30.09.2015, the Inquiry Officer submitted his report and the same was served to the appellants on 6.10.2016. Thereafter, the impugned order was passed forfeiting security deposit of ₹ 1 lakh and imposing penalty of ₹ 25,000/- on the appellant. Ld. Counsel submitted that they have not violated any provisions of CBLR, 2013 or Customs Act, 1962. Apart from their plea on merits, it is submitted that the present proceedings are in violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a well settled legal position that when statutory time limits are prescribed under the law the same has to be strictly adhered to. The legal position in respect of time limits prescribed under Regulation 20 has been repeatedly held to be mandatory in nature. Failure to adhere the same will make the proceedings invalid. Reference can be made to the Hon ble Delhi High Court decision in Indair Carrier Pvt. Ltd. vs. CC (General) and anr. Reported in 2016 TIOL 1111 HC DEL CUS which is again reiterated by the High Court in their recent decision dated 20/7/2016 in Overseas Air Cargo Services 2016 TIOL 1531 HC DEL CUS. The said legal position has been affirmed by the Hon ble Madras High Court in various decisions. Refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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