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TMI Blog2020 (1) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly the proceedings against the Assessee M/s.Sri Shipping Services had been initiated under the Old Regulations known as CHALR 2004. Without expressing any opinion by this Court, the matter is remanded back to the learned Tribunal so that the appropriate case laws in the matter may be considered by the learned Tribunal on the question as to whether the time limits prescribed by the C.B.E C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed in the New Regulations (Regulation No.21) of CBLR 2013, eventhough the learned Tribunal referred to amendment of Regulations by C.B.E C vide Circular No.9/2010-Cus dated 08.04.2010 in Paragraph 12 of its order. The proceedings initiated under the Old Regulations of 2004, which culminated in the impugned order against the respondent were held to be barred by limitation in view of the late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time limits specified in Regulation 20 CBLR is mandatory. For example, the Hon'ble High Court of Madras in the case of Sanco Trans Ltd Vs. Commissioner of Customs, Chennai 2015 (322) ELT 170 (Mad.) has held that time limit is mandatory. 16. Following the said decisions, we have no hesitation to conclude that the impugned order cannot be sustained as it has not complied with the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs, Chennai reported in 2017 (346) ELT 31, whereas the learned counsel for the respondent Assessee relied upon the judgment of the Honourable Supreme Court in the case of Memon Abdul Karim Khaji Tayab Vs. Deputy Custodian General, New Delhi and Ors reported in AIR 1964 SC 1256. 4. In view of these circumstances, without expressing any opinion by this Court, we are incline ..... X X X X Extracts X X X X X X X X Extracts X X X X
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