2016 (6) TMI 396

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....ate from which the limitation gave rise to the proceedings under the above regulation either for suspension or revocation, such mandate of law was not followed by the Authority. For the failure to adhere to the time frame prescribed by law, the order of suspension of the licence of this appellant was set aside by Tribunal by a detailed Order No. 52414 - 52415 dated 29.05.2014 in Appeal No. C/57236 & 60410/2013 recording departure to the time frame of law. In absence of any cogent evidence brought on record by the Revenue, this factual position remain undisturbed. 2. The Authorities below without carrying out above order of the Tribunal flouted the same and revoked the licence of the appellant by the impugned order dated 26.9.2014. There ....

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....sed on 26.05.2016 wherein it has been held that time being essence of law, non adherence thereto makes the action of the Authority void. For convenience of reading, para-9 of that order is reproduced below: "9. The Hon'ble High Court of Madras in A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennal - 2014 (309) ELT 433 (Mad.) has held as under: "20. The time limit prescribed in Regulation 22(1) has to be understood in the context of the strict time schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent, in appropriate cases where immediate action is necessary. Regulation 22 (3) prescribes a time limit of 15 days. ....

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.... 2013 having found the necessity to prescribe a period, the Central Board, the statutory authority had included the same in Regulations itself, when they were brought into force. Therefore, when time limit is prescribed in Regulations, which empowers action under Regulation 18 by following the procedure in Regulation 20(1), the use of the term shall cannot be termed as directory. Under such circumstances, the rule can only be termed as Mandatory". The ratio of the above decisions that the time limits prescribed are to be mandatorily followed has also been followed by this Tribunal in several decisions such as-  (i) 2016-TIOL-157-CESTAT-DEL-M/s Altharva Global Logistics vs. Commissioner of Customs, New Delhi  (....