TaxTMI 
TaxTMI 
2016 (7) TMI 1060
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....2015 passed by the Commissioner of Customs (General), Delhi revoking the Customs House Agent (CHA) license of the Appellant. 2. The background facts are that a special investigation was conducted by the Customs Special Investigating Branch (SIIB) on 12th January, 2010 wherein 17 shipping bills pertaining to five exporters namely M/s Satkar Exports, M/s. Ideal Exports, M/s Varun Garments, M/s Reliable Overseas and M/s. Real Exports, filed by CHA M/s Sunil Dutt were intercepted and on examination it was noticed that it was an attempt at showing exports for claiming fraudulent drawback. The collective declared free on board (FOB) value in respect of all 17 shipping bills was Rs. 2,99,13,121/- and drawback amount claimed was Rs. 31,40,877/-. T....
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....it made by the Appellant should not be forfeited. 6. The Appellant submitted a reply to the second SCN on 10th November 2011. For a period of more than three years thereafter no proceedings took place. The Appellant states that a personal hearing before the Inquiry Officer, viz., the Assistant Commissioner of Customs, was held on 8th January 2015 in which the Appellant inter alia pointed out that the time limits as mandated under the CHALR, 2004, as replaced by Customs Broker Licensing Regulations, 2013 (CBLR, 2013) had not been adhered to. Written submissions raising, inter alia, the issue of time limits, were made by the Appellant by letter dated 14th January 2015. 7. The Inquiry Officer submitted a report on 16th January 2015 and this ....
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....to return any finding on the said aspect. 13. This Court has in a series of judgments dealt with the question of mandatory nature of time limits set out in CHALR, 2004 and the corresponding provisions under the CBLR, 2013. This Court has in the following judgments reiterated the mandatory nature of the time limits set out in the CHALR, 2004 and corresponding provisions in the CBLR, 2013: (i) Order dated 29th April 2016 in WP(C) 3071/2015 [Mr. Sunil Dutt, through Proprietor v. Commissioner of Customs (General), New Customs House]; (ii) Order dated 12th May 2016 in CUSAA 25/2015 [Indair Carrier Pvt. Ltd. v. Commissioner of Customs (General)]; (iii) Order dated 24th May 2016 in WP(C) No. 1734 of 2016 [HLPL Global Logistics Pvt. Ltd. v. T....
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....e of the SCN under Regulation 22 (1). In the present case, it is not disputed that the inquiry report was submitted only on 16th January 2015 more than three years after the SCN dated 14th October 2011 was issued. 16. In Indair Carrier Pvt. Ltd. v. Commissioner of Customs (General) (supra) the Court emphasised the mandatory nature of the CHALR as regards the time limits as under: "6. The time limits in the CHALR 2004 for issuance of the SCN to the CHA licence holder and completion of the inquiry within 90 days of issuance of such SCN are sacrosanct. The aforesaid time limits were engrafted into Regulation 22 of the CHALR, 2004 by a Notification No. 30/2010-Cus.(N.T.) : dated 8th April, 2010. Simultaneously, the CBEC issued Circular No. 9/....