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2017 (5) TMI 1005

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..... e accorded legality and sanctity - There is no doubt that the charge-sheet was issued within the stipulated period and the revocation order was issued within the period prescribed for disposal between receipt of inquiry report and action thereon but the inquiry did take an inordinately long time for completion - the inordinate delay in completing the inquiry proceedings has vitiated the detriment .....

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..... 0 (1) of the then Customs House Agents Licensing Regulations (CHALR), 1984 and forfeited the entire security deposit lying with the licensing authority is the inordinate delay in completion of the process of revocation of the license contrary to the time-frame prescribed in the Regulations. 2. It would appear that proceedings were initiated against the appellant, M/s Mahendra Agency, for allege .....

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..... stipulated in the Regulations is directory and not mandatory; circumstances peculiar to the case may, at times, have caused delays which would not impact the gravity of the omission and commission on the part of the customs broker and which should not, consequently, come in the way of disciplining the errant customs broker in the larger interests of enforcement of Customs Act, 1962. Reliance is pl .....

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..... inquiry did take an inordinately long time for completion. 6. This Tribunal has also taken note of the requirement to comply with the timelines in Maa Krupa Forwarders Pvt Ltd v. Commissioner of Customs [Final order no.A/93232/16/CB dated 18 th October 2016]. 7. Respectfully following that decision, we hold that the inordinate delay in completing the inquiry proceedings has vitiated the .....

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