TaxTMI 
TaxTMI 
2017 (1) TMI 338
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....s committed by the appellant in ICD, Tughlakabad resulted in suspension of his CHA licence by the Commissioner of Customs, Delhi vide an order dated 26.03.2013, under Regulation 19(1) of CBLR, 2013. This suspension was further confirmed under Regulation 19(2) by the said Commissioner on 20.05.2013. The present appeal has been filed against the orders of Commissioner of Customs, New Delhi in which the CHA licence of the appellant was revoked and forfeiture of the security deposit was ordered. 3. The impugned order has been challenged by them on time limit as well as on merit. On time limit, the appellant s argument is that the Commissioner of Customs, Delhi has failed to observe the time limits strictly prescribed under CBLR, 2013. On mer....
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....ement 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 grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent ....
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....sed 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 Purpose Specified 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 Deputy/ Assistant Commissioner. Within 90 Days from the date of issuance of the show cause notice. 22(7) Passing of order by the Commissioner. Within 90 Days from the date o....
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....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 offence report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." Hon'ble Madras High Court has further emphasised the observance of time limi....