TaxTMI 
TaxTMI 
2017 (9) TMI 681
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....it. 2. Briefly stated the facts of the case are that in the month of May, 2010, the officers of the Special Investigation Branch (SIB), Airport Cargo Complex, Kolkata detected a case of fraudulent export under draw back claim by M/s.Cosmos Impex, a Patiala based company. It was found that one Shri Debasis Mukherjee, holder of GPass, known to be an employee of M/s.Orient Clearing & Forwarding Agency filed the Shipping Bills under the banner of M/s.S.K.Acharya, the appellant herein. 3. The ld.Counsel for the appellant submits that Regulation 22 prescribed 9(nine) months to complete the proceedings. But in the present case, it has taken two year, five months. He relied upon the decision of the Tribunal in the case of Hindustan Shipping A....
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.... (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proc....
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...., Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act." 7. It is noted that in terms of Regulation 19, the Commissioner of Customs in appropriate cases may suspend the license of the Customs Broker with immediate effect where an enquiry against such agent is pending or contemplated. Regulation 22 prescribed the procedure for revoking the licence. The Commissioner of Customs shall issue a notice to the Customs Broker within 90(ninety) days from the date of receipt of an offence report and also direct the Customs Broker to submit its reply to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs as nominated within 30(thirty) days. Upon receipt of the written s....
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....stration) Customs House, Kolkata and appointed Inquiry Officer under Regulation-22(2) of CHALR-2004. 17.01.2012 Inquiry Officer submitted the Report. In terms of Regulation-22(5) of Customs House Agents Licensing Regulation-2004. 05.11.2012 Commissioner of Customs (Airport & Administration) Customs House, Kolkata revoked the CHA Licence of M/s.S.K.Acharya vide ORDER no.KOL/CUS/AIRPORT/ADMN/25/2012 dt.05.11.2012 and ordered for forfeiture of Security Deposit under Regulation-22(7) of CHALR-2004. 9. On perusal of the aforesaid list of dates, we find that the enquiry officer had taken 18(eighteen) months to complete the enquiry against the stipulated period of 3(three) months. It is noted that the Commissioner of Custo....
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.... (iii) 2016-TIOL-524-CESTAT-DEL M/s. Zen Cargo Movers Pvt. Ltd. Vs. Commissioner of Customs, New Delhi. 3. It would be preferable to place the time limit prescribing the limitation under respective regulations as under for convenience of reading : CHALR,2004 CBLR,2013 Purpose Specified Time Period 22 (1) 20 (1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner Within 90 days from the date of receipt of an offence report. 22 (5) 20 (5) Preparation of Report of Inquiry by the Deputy/Assistant Commissioner Within 90 days from the date of issuance of the show cause notice. 22 (7) 20 (7) Passing of order by the Commissioner Within 90 days from the date of submission of the Inquiry....