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TMI Blog2021 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... an upper limit of 90 days from the date of receipt to issue a notice in writing. There is no dispute here that the SCN was issued on 15.10.2019, which is clearly beyond the prescribed 90 days statutory period. The excuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out any exceptions and hence, the reasons given by the Commissioner cannot be accepted - the notice having been issued beyond the prescribed period which is itself irregular and therefore, penalty imposed on the appellant cannot be sustained. Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings itself is irregular and consequently no penalty was exigible. 1. Masterstroke Freight Forwarders Pvt. Ltd. Vs, Commissioner 2016 (332) ELT 300 (Mad.) 2. Sowparnika Shipping Services Vs. CC, Chennai 2017 (352) ELT 286 (Mad.) 3. Kalki Shipping Associates Vs. CC, Chennai 2019 (368) ELT 319 (MAD.) 4. Sabin Logistics Pvt. Ltd.,Mr. S. Loganathan Vs. Commissioner of Customs. 2019 (4) TMI 1713-Madras HC 5. KTR Logistics Solutions Pvt. Ltd. Vs. CC, Chennai 2020 (371) ELT 685 (Mad.) 4. Per contra, Shri Jagan Babu, AC, learned Departmental Representative strongly supported the findings of the Commissioner. 5. I have heard rival contentions and gone through the cases relied on during the hearing. The findings arrived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic period of limitation, such period is mandatory and any exclusion therefrom should also be provided for specifically.. .. This being the settled position of law, the excuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out any exceptions and hence, the reasons given by the Commissioner cannot be accepted. 7. In view of the above, the notice having been issued beyond the prescribed period which is itself irregular and therefore, penalty imposed on the appellant cannot be sustained. In the result, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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