TaxTMI 
TaxTMI 
2017 (5) TMI 29
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....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 Cause Notice proposing revoking of CHA licenc....
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....f 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 report as it was in the nature of a prelimina....
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....e 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 crystallized only with the issue of SCN by DRI. ....