2016 (1) TMI 1331

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....vocates, for the Appellant. Shri Rajiv Gupta, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Heard Shri Priyadarshi Manish, ld. Counsel for the appellant and Shri Rajiv Gupta, ld. Departmental Representative representing the respondent/Revenue. 2. The appellant is a licenced Customs Broker. He is aggrieved by the order dated 27-2-2015 passed by the ld. Commissioner ....

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....eposit. 4. As per the impugned order, the show cause notice under Regulation 20 was issued on 28-7-2014 and the enquiry report by the Dy. Commissioner was submitted on 23-12-2014, which is more than 140 days after the show cause notice. As per Regulation 20(5), the Dy. Commissioner is required to submit the enquiry report within 90 days from the date of issue of the show cause notice under R....