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TMI Blog2017 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... t be held as issued beyond the time limit specified in the regulation 20 - the impugned order is required to be considered on merits and on the ground of violation of principle of natural justice - appeal allowed by way of remand. - C/54379/2015-CU[DB] - FINAL ORDER No. 53325/2017 - Dated:- 16-5-2017 - (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Technical Member Present Shri Rajesh Kumar, Advocate for the appellant Present Shri R.K. Manjhi, DR for the respondent ORDER Per V. Padmanabhan: The present appeal is filed against the Order-in-Appeal No. 110/2015 dated 25.08.2015 passed by the Commissioner (Customs) New Delhi. 2. The appellant is a customs broker with license issued under CHA Licensing Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Manjhi, DR for the respondent. 4. The Ld. Advocate submitted that the Ld. Commissioner has failed to observe the time limits fixed under the CHALR 2004 for carrying out the disciplinary proceedings. Specifically he brought to our notice that the letter from Mumbai Customs to Delhi Customs is dated 01.12.2014 intimating the alleged offence and is to be considered as the Offence Report. The show cause notice required to be issued by the licensing authority within a period of 90 days in terms of Regulation 20(i), has been issued on 03.03.2015 i.e. beyond the mandatory period of 90 days. He relied upon the following case laws and argued that for violation of the time limits the entire proceedings initiated under the CHALR would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi Customs on a later date. Consequently it cannot be held that the show cause notice dated 03.03.2015 has been issued beyond a period of 90 days specified under Regulation 20. Considering the grave offence he submitted that the impugned order may be upheld. 7. At the outset, we are considering the plea of violation of time limits specified under the Regulation 20. The specified time limit of 90 days for issue of show cause notice is to be determined from the date of offence report. In the present case, the offence report is in the form of a letter issued by the Mumbai Customs to Delhi Customs which has been enclosed with the show cause notice issued for the alleged customs offence. Since the date of the letter is 01.12.2014, it is reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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