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2017 (5) TMI 1007

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..... DER Per: C J Mathew The principal ground espoused before us in this appeal filed under regulation no.21 of Customs Brokers Licensing Regulations, 2013 against order no.13/CAC/CC (G)/SRP/CBS/(Admn) dated 26th February 2015 of Commissioner of Customs (General), New Custom House, Mumbai which has revoked the customs broker license no.11/197 issued originally under regulation no.10 (1) of the then C .....

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..... d 270 days from commencement till conclusion of proceedings as per the Customs House Agents' Licensing Regulations, 2004. Though it is alleged that charge-sheet issued on 21st May 2009 was delayed by 18 days, that may not necessarily be so as the date of offence report has not been furnished in the appeal which has marked the date of issue of notice under Customs Act, 1962 as the relevant date. Ho .....

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..... atory; 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 placed upon the decision of Hon'ble High Court of Madras .....

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..... e decision cited by Learned Authorised Representative may not be applicable after April 2010 when time-lines were inserted in the Customs House Agents Licencing Regulations, 2004. 6. The various 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 legal .....

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