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TMI Blog2022 (5) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Tribunal has listed a chronology of dates and events before the inquiry officer. The Tribunal has made factual observations that from the date sheet, as submitted, there appears to be considerable unexplained delay in various steps of proceedings. Mr. Deshmukh submitted that in the findings of the inquiry officer he has explained the delay. In our view also the delay has not been satisfactorily explained, particularly upto 14th August 2014. The Tribunal has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and correct test is applied to decide the issue at hand, then, we do not think that question as pressed raises any substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had filed a bill of entry No.8060973 dated 27th September 2012. After investigations were undertaken in respect of the goods covered by the bill of entry, it was found that the goods had been grossly misdeclared in terms of value, quantity and description. It was also found that even the importer on record had obtained IEC Licence improperly. The commissioner of Customs (General) Mumbai had passed an order revoking the CB Licence issued to respondent and also forfeited the entire amount of security deposit of respondent. Respondent had impugned the order of commissioner of Customs before CESTAT. CESTAT had initially passed the order dated 10th November 2016 setting aside the order passed by the Commissioner of Customs on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, Revenue and Customs House Agent. It will be useful to quote the relevant portion from the said judgment : Applying the aforesaid principle to Regulations 19 and 20, it can be safely concluded that if the provision is construed to be mandatory, then in such circumstances, mere nonadherence to the time schedule would result into conferring a benefit upon a otherwise undeserving Customs House Agent to have his suspension revoked, or to have the action of revocation of his licence being declared invalid, though he would have been charged with grave and serious allegations of indulging into any misconduct rendering him unfit to transact the business at customs station. However, on the other hand, it would also not be appropriate on part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation is to cast a duty on the Revenue Authorities to act within the time frame since it adversely affects the interest of the licensee and on the other hand the licensee should not be permitted to take an advantage of some delay at the instance of the Revenue, which is beyond its control since the revenue administration needs to be granted certain concessions which may be on account of administrative exigencies, and the department working at different levels through different persons. The principles of fairness and equity demands that when there is deviation from the time schedule prescribed in the Regulation, the Revenue enumerates the reasons and attributes them to an officer dealing with it and also accounts for every stage at which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which was issued beyond 90 days of the receipt of offence report; (b) the delay in start of inquiry proceedings after the issuance of notice also is not explained; (c) what was the reason for not calling Mr. Mehul Sanghavi immediately after 11th February 2014 has also not come forth; (d) Why Mr. Mehul Sanghavi was called for examination after lapse of nearly six months is also not explained; (e) if non availability of Mr. Mehul Sanghavi was the cause for delay, the fact is, proceedings were concluded and report submitted on 15th December 2014 without any actual examination of Mr. Mehul Sanghavi. The Tribunal therefore, felt that there was delay at every stage of proceedings and the delay has not been justified or e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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