2018 (1) TMI 1022

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....decision today. The appellant is a Licensed Customs Broker engaged in clearance of export / inputs consignment through Customs. The officers of Customs conducted certain inquiry with reference to imports made by one M/s ANM Electronics (Pvt) Ltd. and M/s. Vidhata Overseas, Delhi. Noticing that these appear to be fictitious firms and there were serious violations in these imports, further inquiries were conducted. The role of the appellant in these violations were also probed. Since it appeared that the appellant did not discharge his obligation under Customs Brokers Licensing Regulation, 2013 properly, proceedings were initiated against them. A show cause notice dated 25.1.2017 enumerating the violations committed by the appellant and calli....

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....ause notice, the inquiry officer proceeded with the inquiry as stipulated under the said regulation. It can be seen that adequate opportunity was provided in the month of February, 2017 itself to the appellant. However, they sought adjournment. Further hearing was fixed in April, 2017 which also could not happen. Finally, the appellant appeared on 20.5.2017 and submitted that he has nothing further to state. It is the case of the Revenue that it is necessary to get the defence of the appellant in order to comply with the principles of natural justice. Accordingly, the inquiry officer followed the procedure and submitted the report in June, 2017. He submitted that the violation of Customs Act, 1962 involved in the present case is serious and....

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....16 (338) ELT 347 (Del)]; 4. Overseas Air Cargo Services Vs. CC (General) [2016 (40 ELT 119 (Del)]; 5. Innovative Cargo Services Vs. CC (General) ]2017 SCC Online CESTAT 307]; and 6. M/s. C Impex Logistics Pvt Ltd. Vs. CC (General) [2017 SCC Online (Del)]. 6. We note that it has been consistently held by Hon'ble Delhi High Court as well as Hon'ble Madras High Court that the time prescribed under the Regulation are to be strictly followed. In Indair Carrier Pvt. Ltd. Vs. CC (General) ( supra ), Hon'ble Delhi High Court has observed as under:- "7. This Court has consistently emphasised the mandatory nature of the aforementioned time-limits in several of its decisions. These include the decision in Schankar Clearing & Forwarding v. C.C....