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TMI Blog2017 (5) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and sanctity. There is no doubt that the charge-sheet was issued within the stipulated period but the inquiry did take an inordinately long time for completion - the inordinate delay in completing the inquiry proceedings has vitiated the detriment visited upon the appellant - revocation of the license and forfeiture of the security deposit is held to be violative of the Regulations and is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 Kismat Clearing Agency, for allegedly facilitating misdeclaration of imports and illicit use of Import Export Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory; 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. 4.1. Reliance is placed upon the decision of Hon ble High Court of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustain the allegations leading to the revocation of licence. 6. The decisions cited on behalf of the appellant make it abundantly clear that compliance with the time-frame stipulated in the Regulations is an essential pre-requisite for the proceedings to be accorded legality and sanctity. There is no doubt that the charge-sheet was issued within the stipulated period but the inquiry did ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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