TaxTMI 
TaxTMI 
2017 (1) TMI 4
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.... for conduct of various activities by Revenue 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 inq....
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....en days of the receipt of the report of the investigating 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 ....
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....lay about 3 to 4 years in processing the actions in CBLR, 2013 and CHALR, 2004. It is apparent that time limits prescribed in the law and instructions have not been adhered to. 3. Before proceeding further, the Bench seeks to understand if this is an exceptional case or such delays are happening as a matter of routine in total disregard of Regulation and CBE&C instructions. The Bench has seen that in most of such cases, the time limits prescribed 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....
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....er No. M/86739/16/CB dated 22.03.2016), the Bench had sought data to ascertain if delays are regular or exceptional. The said data was not provided for a period of almost four months. The matter was heard on 23.11.2015, the Bench waited for four months for the data, however order pronounced on 22.03.2016. The order had to be passed without the benefit of the said data. In the said order, the following observation was made: "8. During the arguments, the issue of required delays in following 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 s....