TaxTMI 
TaxTMI 
2016 (9) TMI 1164
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....stigated by the Directorate of Revenue Intelligence against M/s. AMP Enterprises, Delhi. It was found by DRI that the Customs broker, the present appellant was involved and the DRI got detention order issued under cofe-posa on 16.04.2014. The DRI in turn intimated the Commissioner in this regard vide their letter dated 13.08.2014. The CHA licence of the appellant was immediately suspended through the order dated 29.08.2014 and the suspension was confirmed by the Commissioner, Customs vide his order dated 08.10.2014. After necessary investigation show cause notice under Regulation 22 of the CHALR was issued on 28.10.2014. The necessary inquiry report was submitted on 11.03.2015. The Id. Commissioner, finally passed the impugned order dated 1....
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....Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into the grounds w....
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....gs of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5). (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 or sub-regulation (7) of regulation 22, may prefer an appeal under Section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act." 8. Th....
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....h Court of Madras in A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai 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, Regulation 22(1) prescribes a time limit within which action is to be initiated. It also prescribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit....