2017 (3) TMI 1430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt is licensed to operate in the custom house for clearance of import/export cargo. Based on certain investigation conducted by the officers of Custom Department, proceedings were initiated against the CHA appellant both under the provisions of Customs Act, 1962 and under the provisions of Custom House Agents Licensing Regulation 2004/ Customs Broker Licensing Regulation (CBLR) 2013. In the present appeal, we are concerned with the proceedings under CBLR, 2013 only. On conclusion of the adjudication of the show cause notice dated 08/01/2014, the Commissioner vide his impugned order ordered forfeiture of an amount of Rs. 50,000/- from the security deposit of CHA appellant, in terms of CBLR, 2013. A CHA appellant is against this order. The Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used the appeal records. The CHA appellant raised legal, preliminary objection regarding the legality of the proceedings resulting in the impugned order. As such, there is no detailed submission on merits of the case. We take up the legal objection against the impugned order. We note that, admittedly, the enquiry report which is to be submitted within 90 days of issue of show cause notice in terms of Regulation 20 of CBLR has been submitted, in the present case, after 10 months. On this non-adherence of time limit alone the proceedings are to be held as invalid. We note that, by now, it is a well settled legal position that the time limits prescribed in the Regulations are mandatorily to be followed. Failure to adhere to the said time limit....