9911796707
TMI Blog2017 (5) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... hese charges have been confirmed against each CHA keeping in view the role played by them in commission of the alleged customs offence. Further, since the CHA licence for each CHA is distinct and separate, we do not see any infirmity in deciding the appeal filed by M/s. Entire Logistics without reference to the appeals, if any, filed by the other CHAs. There has been significant delay beyond the permissible limits between the dates of receipt of offence report and date of issue of show cause notice. Likewise, there has been inordinate delay in preparation and submission of enquiry report. From the records, it is seen that delay is on account of change of enquiry officer more than once and thereby, the time limit prescribed under CHA Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sciplinary proceedings have been initiated against them under relevant CHA Regulations. However, the ld. Commissioner has failed to observe the time schedule strictly, as prescribed under the CHALR and hence, the impugned order is liable to be set-aside in respect of M/s. Entire Logistics. He also submitted a written brief along with date chart showing the violation of time-limits. He also relied upon several case laws in his support. 4. Shri Govind Dixit, ld. DR submitted that along with M/s. Entire Logistics, there were three other CHAs involved in committing the customs offence. The enquiry was against all the four CHAs and the impugned order has also been passed in respect of all the four CHAs. Hence, he argued that in terms of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of show cause notice. The Commissioner is expected to pass the order within 90 days from the date of submission of enquiry report. The relevant dates in the present case are as follows :- Date Event Time take Time allowed 12.01.2010 Date of detection of offence 640 days 3 Years 31 days 90 days 14.10.2011 Date of issue of issue of show cause notice 19.01.2015 Date of receipt of enquiry report 81 days 90 days 10.04.2015 Date of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
