2016 (4) TMI 1063

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....21/2016 1. Allowed, subject to all just exceptions. CUSAA 14/2016 & CM 14120/2016 2. This Appeal by the Customs Department is against the impugned order dated 30th September, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal Principal Bench ('CESTAT') in Appeal No. C/52059/2015 filed by the Respondent. 3. A show cause notice ('SCN') dated 14th November 2011 ....

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....ubmitted within 90 days from 14th November 2011. 5. However, as it transpired, the first Inquiry Officer retired on 8th December 2014 without submitting a report. Thereafter a second Inquiry Officer was appointed who submitted a report on 19th January, 2015. On the basis of the said report, the Commissioner of Customs (General), New Custom House, New Delhi passed an order on 10th April, 2015 revo....

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.... Customs Appeal No. 51775/2015 [Overseas Air Cargo Services v. Commissioner of Customs (General), New Delhi]. 8. In the first instance it requires to be noticed that this Court is not bound by the order of the CESTAT for its precedential value. Secondly, a careful perusal of the said order reveals that no plea was urged by the said Appellant CHA before the CESTAT that the mandatory time limit und....

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....f the CHALR. All that is stated in the memorandum of appeal is that the file could not be traced and therefore there was delay in the SCN being issued under Regulation 22 (1) of the CHALR. The issue here is not so much about in the issuing of the SCN. It is about the unexplained delay of over three years in submitting the enquiry report. For the said delay the only explanation is that the first in....