TaxTMI 
TaxTMI 
2017 (1) TMI 4
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....ue for such actions and those time limits are prescribed under Customs Broker Licensing Regulations, 2013 (CBLR). She also highlighted the Circular No. 9/2010 dated 8.4.2010 issued by Re venue. In the said Circular, following para 7.1 & 7.2 read as follows: "7.1 The present procedure prescribed for completion of regular suspension proceedings takes a along time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause notice, submission of inquiry report by the Deputy Commissioner of Cus....
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....estigating authority. A post-decisional hearing shall be granted to the party within fifteen days from the date of his suspension. The Commissioner of Customs concerned shall issue an Adjudication Order, where it is possible to do so, within fifteen days from the date of personal hearing so granted by him." She also highlighted the amendment made in the Custom House Agent Licensing Regulations, 2004 (CHALR) vide Notification No. 30/2010-Cus (NT) dated 8.4.2010 prescribing various time limits. She gave the following list of dates and events in the instant case:- Sr. No. Event Date of occurrence Prescribed date Regulation 22 Delay 1 Bill of Entry &nb....
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....d in the regulations/ circular have not been adhered to. In the case of Lohia Travels and Cargo - 2016 (331) ELT 614, the Tribunal had identified various regulations prescribing time limits. Para 3 of the case reads as under: - "3. In the present appeals, the appellant's main contention is that the procedure stipulated in the CHALR, 2004 and CBLR, 2013 have not been followed by the Commissioner in the proceedings against them. None of the time limits prescribed therein have been adhered to. The time schedules prescribed under these regulations during the relevant period are as follows :- 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 f....
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....g the various time limits set out in the CHALR was also taken up. For appreciation of facts and circumstances, the learned AR agreed to provide data of the case pending/ under investigation in the Customs House and if there are any delays. However, the said data has not been submitted till date " There is an obvious resistance to providing the data. This creates a suspicion. It is obvious that some Customs Brokers suffer on account of such delays and some get benefit on account of such delays. Some custom broker, who have not committed any serious fraud and who ought not to be punished, get out of work for long periods during which the proceeding are delayed. On the other hand, the nefarious c om brokers, who ought to be punished, get the....