2016 (10) TMI 445

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....cates for the appellant Shri K. Poddar, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran :- The appellant is a licenced Customs House Agent engaged in clearance of cargo through customs. The appeal is against order dated 01/3/2016 of Commissioner of Customs (General), New Delhi revoking the licence issued to the appellant. He also forfeited the security amou....

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....er CHALR, 2004. He submitted that the show cause notice under Customs Act, 1962 was issued on 16/3/2011 based on the investigation conducted by DRI. The appellants were also issued notice for penal action. Subsequently the case was adjudicated by the Commissioner of Customs, Nhava Sheva vide order dated 15/10/2012. This order was sent to the Commissioner of Customs, New Delhi in November 2012. The....

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....ime limit prescribed under CHALR 2004 are to be strictly adhered to. Failure to do so will make the action of the authorities without jurisdiction. He relied on various decided cases of Hon'ble Madras High Court as well as this Tribunal to submit that the time limits prescribed for various stages of action under CHALR 2004 are to be strictly followed. Failure to do so will make the action without ....

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....CC, New Delhi reported in 2016 (332) E.L.T. 751 (Tri. Del.), Sanco Trans Ltd. reported in 2015 (322) E.L.T. 170 (Mad.), Saro International Freight System vs. CC, Chennai I reported in 2016 (334) E.L.T. 289 (Mad.). The Hon'ble High Court after examining in detail the legal position regarding the time limit prescribed under CBLR 2013 [and CHALR 2004] held that the time limit prescribed under the Reg....