9911796707
TMI Blog2024 (12) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... t show cause notice, as indicated above is issued on 05.10.2023 and from the said SCN, there are no mention of any investigation or offence report. In the said SCN, the Assistant Commissioner of Customs (Chennai III) is shown to have been appointed as the Inquiry Officer. The CBLR prescribes a time-frame within which, prescribed authority should take action for any alleged violation/s of any of the Regulation/s under the same. It is the case of the Appellant that for an alleged violation of the import made in October/November 2022, the authorities should have completed the proceedings within the permissible 90+90+90 days, however, it has been more than nearly 2 years and the only action taken by the authority is the suspension of license wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsion of their license set aside, thereby permitting them to continue with their business. Accordingly, the order suspending the license of the appellants is set aside. The authority below can always go ahead since there has been an initiation of a proceedings, and conclude the same in accordance with law thereafter. The impugned order set aside - appeal disposed off. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. M. AJIT KUMAR , MEMBER ( TECHNICAL ) Shri N. Viswanathan , Advocate for the Appellant Smt. O. M. Reena , Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha These appeals are filed against Order No.01/2024 dt. 21.5.2024 by the Principal Commissioner of Customs (General), Chennai Custom House, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss till the enquiry report is filed and thereafter till the completion of the proceedings in terms of CBLR. 5. Per contra, Smt. O.M. Reena, Ld. A.R supported the findings in the impugned order. She also filed written submission wherein she has mainly contended on merits. 6. In his rejoinder, Shri N. Viswanathan would contend that the Revenue has issued another show cause notice dt. 27.06.2024 whereby the Principal Commissioner has repeated the allegations made out in the earlier SCN dt. 05.10.2023 and also would contend that without there being any finality as to the proceedings as prescribed under CBLR, the continuation of the suspension of license is very much harsh on the appellant. 7. We have heard the rival contentions and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt claims to have suffered both personally as well as in its business. The CBLR prescribes a time-frame within which, prescribed authority should take action for any alleged violation/s of any of the Regulation/s under the same. It is the case of the Appellant that for an alleged violation of the import made in October/November 2022, the authorities should have completed the proceedings within the permissible 90+90+90 days, however, it has been more than nearly 2 years and the only action taken by the authority is the suspension of license which has seriously affected the livelihood of not only the appellant, but also the employees working under the appellants and that the continuation thereof of the suspension of licenses has only aggravat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han what meets the eye since, admittedly, the Revenue has chosen to be inactive in not pursuing with or adhere to the CBLR insofar as the periods of limitation are concerned, but again, that is not the issue before us. Suffice it, therefore, to say that the inaction on the part of the Revenue has caused sufficient miscarriage of justice insofar as the appellants in the present case are concerned. Moreover, as pointed out by the ld. Advocate, the show-case notice issued in June 2024 may be a device to extend the time-frame prescribed under the CBLR, but in any case, even that cannot come in the way of the appellants continuing with their business, with their license intact, until the proposed proceedings initiated is taken to its logical end ..... X X X X Extracts X X X X X X X X Extracts X X X X
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