2017 (5) TMI 1007

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....issioner (AR) for the respondent ORDER Per: C J Mathew The principal ground espoused before us in this appeal filed under regulation no.21 of Customs Brokers Licensing Regulations, 2013 against order no.13/CAC/CC (G)/SRP/CBS/(Admn) dated 26^th February 2015 of Commissioner of Customs (General), New Custom House, Mumbai which has revoked the customs broker license no.11/197 issued original....

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....ng an elapse of 2215 days against the stipulated 270 days from commencement till conclusion of proceedings as per the Customs House Agents' Licensing Regulations, 2004. Though it is alleged that charge-sheet issued on 21^st May 2009 was delayed by 18 days, that may not necessarily be so as the date of offence report has not been furnished in the appeal which has marked the date of issue of notice ....

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....e stipulated in the Regulations is directory and not mandatory; circumstances peculiar to the case may, at times, have caused delays which would not impact the gravity of the omission and commission on the part of the customs broker and which should not, consequently, come in the way of disciplining the errant customs broker in the larger interests of enforcement of Customs Act, 1962. Reliance is ....

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.... (331) ELT 636 (Tri-Mumbai)]. It is also pointed out that the decision cited by Learned Authorised Representative may not be applicable after April 2010 when time-lines were inserted in the Customs House Agents Licencing Regulations, 2004. 6. The various decisions cited on behalf of the appellant make it abundantly clear that compliance with the time-frame stipulated in the Regulations is an es....