TaxTMI 
TaxTMI 
2016 (12) TMI 429
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....lant in Delhi and through their letter dated 08.08.2013, intimated Commissioner of Customs, Delhi for taking necessary action under CBLR, 2013. After receipt of the above letter on 08.08.2013, the Commissioner of Customs, Delhi issued an order dated 23.08.2013 suspending the appellant s licence under Regulation 19(1) of CBLR, 2013. This suspension was further confirmed under Regulation 19(2) by the said Commissioner on 19.11.2013. The Show Cause Notice proposing action against the CHA was issued on 14.02.2014, beyond the mandatory period of 90 days, the inquiry report was submitted by the Commissioner on 27.02.2015, after a delay of 12 months from the date of issue of Show Cause Notice. Finally, the ld. Commissioner passed the order revokin....
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....scribed 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 which are not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grou....
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.... 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." The time schedules prescribed under CBL Regulations, 2013 are as follows:- CBLR, 2013 PurposeSpecified Time Period 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. 20(5) Preparation of Report of Inquiry by the De....
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....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 and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the off....