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TMI Blog2017 (9) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of the enquiry report. In this case, it has taken more than four months. The legislature has prescribed the time limit for taking steps in each and every stage in the sub-Regulations of Regulation 20. The Commissioner of Customs cannot ignore such time limit without assigning any reason or in an unusual situation - It is well settled principles of law that 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. Appeal allowed - decided in favor of appellant. - Appeal No. C/76146/16 - Order No. FO/A/76860/2017 - Dated:- 10-7-2017 - Shri P.K.Choudhary, Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Shri S.P.Siddhanta, P.D.Roy, Consultants f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Agency v. Commr. of Customs (Port), Kolkata [Final Order No.MO/75522/16 AND FO/A/75763/2016 dated 22.07.2016]. It is also submitted that the enquiry officer did not allow the cross-objection. 5. The ld.A.R. appearing on behalf of the Revenue reiterates the findings of the adjudicating authority. 6. For the purpose of proper appreciation of the case, Regulation 20 of Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013 is reproduced below:- 20. Procedure for revoking licence or imposing penalty. (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines 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, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Assistant Commissioner of Customs to enquire into the matter. The Deputy Commissioner of Customs or the Assistant Commissioner of Customs shall submit the report within a period of 90(ninety) days from the date of issue of a notice under Regulation 20(1) of the Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013. The Commissioner of Customs shall furnish the copy of the enquiry report to the Customs Broker to submit the representation within a period of not less than 30(thirty) days. Thereafter, the Commissioner of Customs may pass such order within 90(ninety) days from the date of submission of the report by the Deputy Commissioner or the Assistant Commissioner of Customs Regulation 20(5) of Customs Brokers Licensing (Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the enquiry officer within 90(ninety) days from the date of issuance of the notice under Regulation 20(1) of Customs Brokers Licensing (Amendment) Regulations (CBLR), 2013. In the present case, the enquiry officer has taken 8(eight) months. Further, Regulation 20(7) provides that the Commissioner of Customs may pass the order within 90(ninety) days from the date of submission of the enquiry report. In this case, it has taken more than four months. The ld.Counsel contended that the Regulation 20 prescribed the total time limit of 270(two hundred and seventy) days and 9(nine) months. But, in the present case, it has taken 24(twenty four) months. The Tribunal in the case of Hindustan Shipping Agency V. Commr. of Customs (Port), Kolkata [Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Hon ble 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 addres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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