TaxTMI 
TaxTMI 
2016 (6) TMI 265
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....ich CHA licence issued to the appellant was revoked in this order. Security deposit of Rs. 75,000/- furnished by the appellant was also ordered to be forfeited. The appellant has also filed separate appeal against the suspension of the licence which was done earlier on 27.8.2012. Both the appeals have been heard analogously and are being decided by this order. 2. Commissioner of Customs, ICD, TKD, New Delhi noticed serious irregularities on the part of the appellant in connection with filing Bill of Entry No.856627 dated 14.12.2009 and an action was initiated against the importer as well the appellant for improper import. Commissioner of Customs, ICD informed the Commissioner of Customs (General) vide his order dated 5.7.2012 recommendin....
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....nt certificates. 5. Heard both sides and perused records. 6. Under the CHALR, 2004 Regulation 20 empowers the Commissioner to suspend or revoke the licence and the procedure which needs to be followed in this regard is found in Regulation 22. For ready reference Regulation 22 is reproduced as under: "22. Procedure for suspending or revoking licence under Regulation 20- (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assi....
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....nt Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs House Agent a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than thi....
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....the date of submission of the Inquiry Report. TOTAL DURATION 270 DAYS OR 9 MONTHS 8. Since what constitutes offence report has not been spelt out in the regulation, the same will have to be inferred from the circumstances of the case. From the records we find that the licensing authority namely the Commissioner of Customs (Import & General) has been apprised of the matter by the Commissioner of Customs , ICD through Order-in-original dated 5.7.2012. This may be practically considered as the offence report. The show cause notice proposing revocation has been issued on 30.1.2014, well beyond the ninety days limit prescribed for the same in regulation 22(1). The inquiry report which is mandated to be completed within ninety....
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....mpugned proceedings have obviously been initiated beyond the period of 90 days." Hon'ble Madras High Court has further emphasized the observance of time limits strictly under CHALR 2004/CBLR 2013 in Saro International Freight Systems vs. Commissioner of Customs, Chennai reported in 2015 - TIOL - 2916 - HC - MAD - CUS. The Hon'ble High Court in para 28 of the above judgment has held: "28. . It is pertinent to mention here that the CBLR, 2013 have replaced the CHA Regulations. The CHA regulations did not have any time limit to complete the proceedings. Therefore, by a Circular 09/2010 dated 8.4.2010, the necessary to include a time limit for initiating action was addressed by the Board after filed inspection and by an notification....