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TMI Blog2018 (6) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... requires issuance of the show-cause notice within 90 days from the date of receipt of the offence report - The offence report was forwarded by DRI on 02.12.2016 and as per the Revenue, it was received on 23.12.2016. The show-cause notice was issued on 06.04.2017, with a delay of 108 days. The law is very clear and it stands held that the time-limit prescribed under the Customs Brokers Licensin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against the order of revocation e Inasmuch as, the CHA's licence stand revoked by the subsequent order, the earlier appeals against suspension has become infructuous. The same is accordingly disposed of as such. 2. As against revocation of the licences, the appellant is assailing the same on the point of limitation by submitting that the Commissioner of Customs has not completed the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice. Similarly, order is required to be passed by Commissioner of Customs within 90 days from the date of submission of Inquiry Report, in terms of the provisions of Regulation 20(7), whereas, the same has been passed after expiry of 92 days. 4. We note that the law is very clear and it stands held that the time-limit prescribed under the Customs Brokers Licensing are sacrosan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrier Pvt. Ltd. Vs Commissioner of Customs (General) reported in 2017 (337) E.L.T. 41 (Del.) has set aside the revocation of the CHA's licences on the ground that time-limit prescribed under the regulations were not being adhered to. 5. Inasmuch as, admittedly in the present case, the time prescribed under the Customs Brokers Licensing Regulations has not been followed, failure to do so wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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