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TMI Blog2017 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... g Agency V. Commr. of Customs (Port), Kolkata [2016 (12) TMI 889 - CESTAT KOLKATA], has held that The time limit prescribed by law is mandatory and the appellant is not permitted to suffer in view of the decisions of the Tribunal. Where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all - In the present case, the said Rule would squarely apply. Therefore, the impugned order, passed by the Commissioner of Customs cannot be sustained under the law - appeal allowed - decided in favor of appellant. - Appeal No. C/75828/15 - Order No. FO/A/77345/2017 - Dated:- 10-7-2017 - Shri P. K. Choudhary, Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Shri S.P.Siddhanta Shri P.D.Roy, Consultants for the Appellant Shri S.K.Naskar, AC(AR) for the Revenue ORDER Per Shri P. K. Choudhary The appellant filed this appeal against revocation of Customs House Agents licence under Regulation 20 of Customs House Agents Licensing Regulation(CHALR), 2004 and forfeiture of the security deposit. 2. Briefly stated the facts of the case are that in the month of May, 2010, the officers of the Special Investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording [his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1)]. (6) The Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations (CBLR), 2013. Thus, Regulation 22 framed the time schedule for completion of the revocation proceedings. 8. The ld.Counsel for the appellant placed a list of dates which is reproduced below:- Date Facts 28.05.2010 CHA Licence of M/s.S.K.Acharya has been suspended by the Commissioner of Customs (Airport Administration), Customs House, Kolkata for alleged violation of the provisions of Regulations of Customs House Agents Licensing Regulation-2004 (in short CHALR -2004) 16.08.2010 Show-Cause Notice under Regulation 22(1) of Customs House Agents Licensing Regulation-2004 by the Commissioner of Customs (Airport Administration) Customs House, Kolkata and appointed Inquiry Officer under Regulation-22(2) of CHALR-2004. 17.01.2012 Inquiry Officer submitted the Report. In terms of Regulation-22(5) of Customs House Agents Licensing Regulation-2004. 05.11.2012 Commissioner of Customs (Airport Administration) Customs House, Kolkata revoked the CHA Licence of M/s.S.K.Acharya v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner Within 90 days from the date of receipt of an offence report. 22 (5) 20 (5) Preparation of Report of Inquiry by the Deputy/Assistant Commissioner Within 90 days from the date of issuance of the show cause notice. 22 (7) 20 (7) Passing of order by the Commissioner Within 90 days from the date of submission of the Inquiry Report. TOTAL DURATION 270 DAYS OR 9 MONTHS 4. It may be appreciated that the Honble High Court of Madras in the case of Saro International Freight Systems Vs. Commissioner of Customs, Chennai reported in 2015-TIOL-2916-HC-MAD-CUS has held as under: 28. It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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