2020 (1) TMI 208

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..... st. There is no provision in this behalf in the Customs Act, 1962, or in the rules or regulations framed thereunder. To hold that this kind of an effect would follow would be a very adventurous and incorrect interpretation of the intention of the Legislature. If an officer has made an undue delay in the adjudication of the case, the department might take disclipinary action against him. The proced .....

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..... eard out today. 2. There is no doubt that there were substantial delay made by the adjudicating authority in adjudicating the case, much beyond the time limit prescribed by Regulation 22 of the Customs House Agent s Licensing Regulations (CHALR), 2004. On this technical ground, the order of the Commissioner of Customs was set aside by the Tribunal by its judgment and order dated 11th July .....

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..... ss, etc., in the adjudication having a prejudicial effect on a party. 4. We remand the matter to the Tribunal by setting aside its said impugned order by directing it to adjudicate the case by hearing the parties and by a speaking order within three months of communication of this order. 5. We make it absolutely clear that all points are open before the Tribunal save and except t .....

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