TaxTMI 
TaxTMI 
2015 (10) TMI 1023
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.... Pvt. Ltd. was a holder of CHA licence No.R.140 CHA valid upto 10.5.2014. The investigations carried out by DRI relating to seizure of 30,71,360 'Jet Filtered Clove Smooth Slim' cigarette sticks valued at Rs. 1,22,85,440/-' and the investigation on the role of appellant-CHA in the above seizure revealed that CHA had not met the actual importer M/s.Kanga Enterprises and not followed the KYC checks prescribed by CBEC circular No.9/2010-Cus. dt. 8.4.2010; that CHA unilaterally determined the duty liability and completed the self-assessment formalities through ICES/ICEGATE in respect of Bill of Entry Ni.796605 dt. 17.9.2012 without consent of importer; that CHA used another importer's DEPB scrip without proper authorization from....
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....y in issuance of SCN dt. 25.10.2013 which came to be received by the appellant only on 16.9.2014 and the enquiry is still pending. 4. Ld. AR reiterates the findings of the impugned order. He submits that the adjudicating authority has clearly dealt in the impugned order on the role of appellant-CHA in the smuggling activity in paras-11.1 to 11.8. He submits that there is no delay on the issuance of SCN. He submits that appellant requested for waiver of enquiry proceedings and requested the Commissioner to decide the case based on the available documents and accordingly PH was granted on 14.10.2014. He submits that appellant is imposed with penalty under Customs Act by separate proceedings vide OIO No.25355/2014 dt....
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....n issued and it is relevant to extract the following paragraphs : "(v) Time limit for completion of suspension proceedings against CHA licensee under regulation 22 : 7.1 The present procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs recording his findings on the issue....
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....ty within fifteen days from the date of his suspension. The Commissioner of Customs concerned shall issue an Adjudication Order, where it is possible to do so, within fifteen days from the date of personal hearing so granted by him.' 27. The Hon'ble Supreme Court of India in the decision of Ranadey Micronutrients v. Collector of Central Excise [(1996) 10 SCC 387 = 1996 (87) E.L.T. 19 (S.C.)] has held that the Board circular issued by the Central Board of Excise and Customs is binding on the Revenue and they cannot be challenged on the ground of inconsistency with any statutory provisions. .... .... .... .... 31. The learned counsel appearing for the respective respondents has also brought to the knowledge of this Cou....
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....d CHA is only a preliminary and interim measure and the authorities are required to hold an enquiry and decide whether any action is required to be taken against the appellant and this is not a stage for the Tribunal to pre-judge the issue and influence the enquiry and subsequent proceedings and once the final order is passed, the appellants will have ample opportunity to approach the Tribunal, if they are aggrieved by the said order. 33.As already pointed out in the earlier paragraphs that the initial order of suspension under Regulation 20(2) and final order under Regulation 20(3) to continue the order of suspension are to be followed by an enquiry under Section 22 and admittedly, it has not been done so within the time limit prescribe....