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TMI Blog2018 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... kers. Proceedings are required to be initiated by the Licensing authority after receipt of Offence Report and in time bound manner - however, the time limit contained in Regulations cannot be construed to be mandatory and has held to be directory - the proceedings in the present case cannot be held to be vitiated for non-completion of the proceedings within the time limit specified in the CBLR,2013. In the present proceedings the Licensing Authority has given elaborate findings to the effect that the appellant has contravened CHA Regulations. By the act of sub-letting of the CHA license in Mumbai, the contravention of Regulation 12 is established. The appellant has been found to have failed in carrying out proper verification of the ante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 23.03.2016 The date of adjudication order which is treated as offence report. 22.04.2016 Suspension order was passed 16.05.2016 Date of confirmation of suspension order 08.08.2016 This Hon ble Tribunal set aside continued suspension order 21.07.2017 Revocation notice issued 21.03.2018 Final date of order He also submitted that the Hon ble Madras High Court has repeatedly observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. In Mumbai, the Authorised Representative of the appellant has sub-contracted the CHA license to unauthorised persons who were found to have indulged in evasion of Customs duty by filing the bills of entry in the name of non existent importers. He further submitted that the offences for which the appellants have been proceeded against are very serious and merits revocation of CB license. 7. We have heard both the sides at length and perused the appeal records. First we consider the objections raised on behalf of the appellants on the issue of time limit. The CBLR, 2013 have prescribed time limits for completing the disciplinary action against the Customs Brokers. Proceedings are required to be initiated by the Licensing authority after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow. 48. The Learned Judge also quoted a paragraph from a decision of the Madras High Court itself reported in 2015 (318) ELT 83 (Mad.) (Hyndai Motors India Ltd. Vs. Union of India), wherein the learned Judge observed: Another simple test to determine whether a time limit stipulated in a rule is directory or mandatory is to see whether there is any indication in the Rule itself about the consequences on non compliance with the same. If a statutory provision contains a prescription and also stipulates the consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases it has been held that the time fixed is mandatory in character. The relevant provision of Clause21 does not disclose any such intention. This is a feature which inclines the Court to hold the time of 3 months is not mandatory. 51. This Bench thus doubts as to whether the three decisions of the Madras High Court relied on by Mr. Saraf lay down correct law, and holds the time limit in regulation 20(1) as not mandatory, and that any proceeding for revocation of a customs broker s license beyond ninety day of receipt of offence report would not per se stand invalidated by mere reason of such belated initiation. The appeal filed against the said decision also stands decided by the Division Bench of the same High Court vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed unauthorised persons by name Shri Samir Poddar and Shri Praveen Jha to sign on behalf of the appellant, in return for mandatory considerations of ₹ 25,000/- and ₹ 12,500/- per month. The investigation further revealed that Shri Raviraj Kotian has involved himself in repeated cases of smuggling in gold ornaments and was arrested and detained under COFEPOSA. 11. In the present proceedings the Licensing Authority has given elaborate findings to the effect that the appellant has contravened CHA Regulations. By the act of sub-letting of the CHA license in Mumbai, the contravention of Regulation 12 is established. The appellant has been found to have failed in carrying out proper verification of the antecedents of the importers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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