2016 (6) TMI 347

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....ption) 1. Exemption allowed subject to all just exceptions. CUSAA 18/2016 & CM No. 21898/2016 (for stay) 2. The challenge in this appeal by the Department is to an order dated 23rd October 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') in Appeal No. C/A/53437/2015-CU[DB] filed by the Respondent whereby an order dated 13th February 2015 passed by the Commiss....

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....y action. 4. A show cause notice ('SCN') was issued by the Respondent on 17th June 2014 asking it to show cause why its CB licence should not be cancelled. The above SCN was adjudicated and an order passed by the Commissioner of Customs (General), New Delhi on 13th February 2015 exercising the powers under Regulation 18 read with Regulation 20 of the CBLR 2013 revoking the CB licence of the Res....

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....missioner of Customs (General)] the time limit specified in Regulation 20(1) of the CBLR 2013 is sacrosanct, i.e., the SCN had to be issued to the Petitioner within ninety days from the date of the receipt of the offence report. It is plain that the SCN dated 17th June 2014 was issued for the purpose of revocation of the CB licence of the Respondent and was not issued within 90 days of the date of....