AI Drafter 
TaxTMI 
TaxTMI 
2016 (12) TMI 317
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....tions as to the progress of implementation of our order. The matter was accordingly adjourned to 31/10/2016. On that date also, learned Departmental Representative sought time stating that they would implement the order of the Tribunal or make efforts to get a stay order from the Hon'ble High Court. On his submission, the matter was adjourned to 31/11/2016. 4.2 Today it was submitted that they are moving the Hon'ble High Court by notice of motion seeking to list the matter out of turn and produces us a copy of the said notice of motion. 4.3 On perusal of the records, we find that the Bench by order dated 21/04/2015 came to the conclusion that the order which revoked the licence of the applicant needs to be set aside. At the same time, we find that the time frame taken in the entire issued needs to be summarised which is as under: S.No. Event Date 1. Date of suspension of licence and continued by an order dated 31/07/2012 08/12/2010 2. Licence was revoked and entire security deposit forfeited 14/03/2014 3. Order set aside b Tribunal b order 21/04/2015 4. Appeal and notice of motion for stay filed in Hon&....
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....ue in such cases. Ordinarily, this would not require any application before the Tribunal or before this Court. It can be seen that the Hon'ble high Court has clearly stated that the Tribunal's order can be given effect subject to the pending appeal of the Revenue. In such cases the Hon'ble High Court further observed that this would not require any application before the Tribunal or before the High Court. It is clear from the above observation of the Hon'ble High Court that while the Court desired to protect the right of the Revenue to obtain a stay, it also recognised the right of the assessee to implementation of Tribunal order. In the instant case it is noticed that while Revenue is pleading its case in para 10 of the order of the Hon'ble High Court, it is ignoring the spirit in which the said order has been given. In the instant case the licence of the applicant was suspended on 08/12/2010 and the same was revoked on 14/03/2014. The said order of revocation was set aside by the Tribunal on 21/04/2015. It is seen that the Revenue has filed an appeal and notice of motion for stay on 29/09/2015 but has not taken any step to get the matter expedited. It is seen d....
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....r Regulations prescribe following time limits: CHALR, 2004 CBLR, 2013 Purpose Specified Time Period 22(1) 20(1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 days from the date of receipt of an offence report. 22(5) 20(5) Preparation of Report of Inquiry by Deputy/ Assistant Commissioner. Within 90 days from the date of issuance of the Show Cause Notice. 22(7) 20(7) Passing of Order by the Commissioner. Within 90 days from the date of submission of the Inquiry report. TOTAL DURATION 270 DAYS or 9 MONTHS. In order to ascertain whether the functioning of the department in respect of following the regulation of CBI-RI this Bench in an interim order in the case of Maa Krupa Forwarders Pvt. Ltd. directed the authorities to produce a chart as to whether the time limits have been followed or not. By miscellaneous application, the Revenue submitted partial data, which is reproduced by the Bench in the final order of Maa Krupa Forwarders Pvt. Ltd. We reproduce the said paragraph 5.1 in its entirety: 5.1 In the interim order in the ins....
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....of cases taken up or pending in the Mumbai Customs since the amendment made by Notification No. 30/2010-Cus dated 8.4.2010 till 30.6.2016. The respondents are directed to produce the said data on 23.8.2016 at the time of next hearing." By way of Miscellaneous Application Revenue has submitted only partial data consisting of 15 occasions. It is seen that the following is the summary of the data: Sr. No CHA Name & No. Date of receipt of offence report Date of suspension n of license Date of issue of Articles of Charges Date of appointment of IO Date of appointment of PO Date of submission of Inquiry report 1 BabajiShivra m Clearing & Carriers, 11/262 25.3.2011 28.3.2011 28.9.2012 13.2.2013 13.2.2013 Inquiry is still pending 2. National Shipping Agency, 11/289 7.10.2011 25.10.2011 20.2.2014 20.2.2014 11.7.2014 27.2.2015 3. Franc Cargo Clearing Services, 11/964 21.7.2010 3.8.2010 4.2.2015 4.2.2015 4.2.2015 Inquiry is still pending 4. Vilas Transport Company, 11/470 9.3.2011 24.3.2011 5. Fairde....
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....en more than 5 years have been elapsed. The Hon'ble Supreme Court in the case of Olga Tellis & Orsvs Bombay Municipal Corporation, 1986 AIR 180, has observed as follows: - "The argument which bears on the provisions of Article 21 is elaborated by saying that the eviction of pavement and slum dweller will lead, in a vicious circle, to the deprivation of their employment, their livelihood and, therefore, to the right to life. Our attention is drawn in this behalf to an extract from the judgment of Douglas J in Baksey v. Board of Regents, 347 M.D. 442 (1954) in which the learned Judge said: "The right to work I have assumed was the most precious liberty that man possesses. Man has indeed, as much right to work as he has to live, to be free and to own property. To work means to eat and it also means to live." The right to live and the right to work are integrated and interdependent and, therefore, if a person is deprived of his job as a result of his eviction from a slum or a pavement, his very right to life is put in jeopardy. It is urged that the economic compulsions under which these persons are forced to live in slums or on pavements impart to their occupation th....