2017 (5) TMI 29

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.... K. Poddar, DR for the Respondent Per V. Padmanabhan The present appeal stands filed against the order in Commissioner (Customs), New Delhi dated 23.01.2017 by which the CHA licence of the appellant stands revoked in terms of CHA Regulation and the security deposit of Rs. 75,000/- furnished by them stands forfeited. 2. The ld. Advocate appearing for the appellant submit that the Show Caus....

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....more than three years after the receipt of offence report, the SCN is time barred in terms of Regulation 22(5). Accordingly, he submits that the impugned order is required to be set aside as has been held by various High Courts. 3. The ld. DR appearing for the Revenue supports the impugned order. His submission is that the report of DRI dated 12.06.2013 is not to be considered as the offence re....

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....is to be followed by an enquiry report. In the present case, the alleged offence was brought to the notice of Commissioner (Customs) by DRI as early as 12.06.2013. However, the SCN proposing revocation was issued only on 29.07.2016. The ld. DR has submitted that the report from DRI cannot be considered as the offence report since it was in the nature of preliminary report and the offence gets crys....