2011 (3) TMI 1608
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.... Licensing Regulations, 2004 filed the writ petition challenging an order of suspension dated 13 January, 2010. By an order dated 18 February, 2010 a Single Bench of this Court issued directions for affidavits. Affidavits are complete. In the meanwhile, while the writ petition was pending the Central Board of Excise and Customs issued Circular No.9/2010-Customs dated 8th April, 2010 which, inter a....
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....n order by the Commissioner of Customs. Suitable changes have been made in the present time limit of forty five days for reply by CHA to the notice of suspension, sixty days time for representation against the report of AC/DC on the grounds not accepted by CHA, by reducing the time to thirty days in both the cases under the Regulations. 7.2. In cases where immediate suspension action against a CH....
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....of the detection of an offence. The Licensing authority shall take necessary immediate suspension action within fifteen days of the receipt of the report of the investigating authority. A post-decisional hearing shall be granted to the party 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, w....
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.... possible to do so, required to issue an Adjudication Order within fifteen days from the date of the personal hearing. The instructions issued by the Central Board of Excise and Customs are binding on the Department. The time stipulations in the Circular are apparently directory and not mandatory, as will be evident from the language and tenor thereof. Furthermore, the Circular does not provide f....