2015 (11) TMI 1323

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....2011 suspending the CHA licence of the appellant CHA till the proceedings contemplated against it under Regulation 22 ibid were completed. 2. The facts of the case are as under: Mumbai Customs reported that the export consignment of M/s VACKs Enterprise, Bhiwandi under four Shipping Bills all dated 26.8.2010 covering the goods viz. ladies garment accessories (made of manmade 100% polyester filament yarn) (scarves) having total declared FOB value of Rs. 86.88 lakhs were found to be overvalued and that the appellant's local brand head in Mumbai (Mr. Sasidharan Kunju Pillai) admitted that he did not meet the exporter personally and the job was received through a forwarder named M/s Swastik Exim and a representative of said Swastik Exim a....

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.....5.2011. Thereafter the hearing for confirmation of suspension was conducted on 28.2.2012 and the impugned order was issued on 19.9.2012. Thus there has been clear violation of the time lines prescribed in respect of Regulation 22 of the CHALR, 2004 which vitiated the said order and for that reason, the same should be set aside. 4. The ld. D.R. contended that the impugned order is a speaking one and the time-lines are only advisory and not mandatory. 5. We have considered the contentions of both sides. As the issue involved is suspension of the licence and not revocation thereof, it is not necessary to go into the details of the merits of the case. It is seen that CBEC vide Circular No. 9/2010-Cus. dated 8.4,2010 inter alia communicated t....

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....e present case, we find that personal hearing was granted after more than nine months after the date of suspension. Not only that, after completion of hearing, the Commissioner took almost seven months to issue the order. We are aware that the time lines prescribed by CBEC are advisory in nature and cannot be given status of mandatory time lines. However, even advisory time lines have certain sanctity inasmuch as if such time lines have been exceeded beyond all reasonable limits, with regard to completion of suspension proceedings, such proceedings will have to be held to be fatally vitiated, more so when such proceedings have a direct and adverse bearing on some-one's livelihood and freedom to pursue a profession. Here is the case wher....