2017 (5) TMI 933

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.... (Technical) Rep. by Shri Somesh Arora, Advocate for the Assessee Rep. by Shri Govind Dixit, DR for the Revenue ORDER Per Mr. V. Padmanabhan The present appeals have been filed challenging the portion of Order-in-Original No. OIO-53-NK-POLICY-2015 dated 10.04.2015 passed by Commissioner of Customs, New Delhi in which the adjudicating authority, in the proceedings initiated under CHA....

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....However, the ld. Commissioner has failed to observe the time schedule strictly, as prescribed under the CHALR and hence, the impugned order is liable to be set-aside in respect of M/s. Entire Logistics. He also submitted a written brief along with date chart showing the violation of time-limits. He also relied upon several case laws in his support. 4. Shri Govind Dixit, ld. DR submitted that al....

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.... the alleged contraventions which are the basis for disciplinary action against each CHA, are distinct and separate. These charges have been confirmed against each CHA keeping in view the role played by them in commission of the alleged customs offence. Further, since the CHA licence for each CHA is distinct and separate, we do not see any infirmity in deciding the appeal filed by M/s. Entire Logi....

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....allowed 12.01.2010 Date of detection of offence 640 days     3 Years & 31 days 90 days 14.10.2011 Date of issue of issue of show cause notice 19.01.2015 Date of receipt of enquiry report 81 days 90 days 10.04.2015 Date of order passed by Commissioner.   90 days From the above table, it is evident that there has been significan....