2019 (7) TMI 347

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..... respondent. P.C: 1 This Appeal under Section 130 of the Customs Act, 1962 takes exception to the order dated 18th April, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The appellant/revenue has urged following questions of law for our consideration: "Whether in the facts and circumstances of the case and in law, the Tribunal was right in setting aside th .....

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..... iplinary proceedings against the respondent being violative of Regulation 22 of the Customs House Agents Licence Regulation, 2004 (CHLR, 2004). The impugned order dated 18th April, 2017 holds the Regulation 22 of CHLR, 2004 itself provides timeline within which proceedings for suspending/revoking licence of the Customs House Agent/Customs Broker should be completed. 6. This Court in Unison Cleari .....

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..... appeal is restored to the Tribunal for passing fresh order after taking note of the fact that timeline provided in Regulation 22 of CHLR, 2004 is merely directory. The Tribunal to consider the explanation, which the Revenue has to offer for delay in completing revocation proceedings in respect of the respondent. 8. Mr. Jetley, the learned counsel for the respondent on instructions very fairly sta .....

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