2018 (4) TMI 6

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..... Mitra, Asstt.Commr. (A.R.) for the Department ORDER Per V. Padmanabhan  The present appeal is filed against the impugned Order-in-Original No.Kol/Cus/Airport/Admn/08/2017 dt.08.05.2007 passed by Commr. of Customs (Airport & Admn.), Kolkata. 2. Brief facts of the case are that the appellant is a Customs Broker licensed by the Calcutta Customs House. The Special Investigation Bran....

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....gned order, the appellant has filed the present appeal. 3. With these backgrounds, we have heard Shri P.D.Dey, ld.Consultant for the appellant and Shri S.N.Mitra, ld.D.R. for the Department. 4. It is the submission of the ld.Counsel for the appellant that the time limit prescribed under Customs Broker Licensing Regulation, were not followed in the disciplinary proceedings by the Department. ....

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.... the appellants, mainly on the basis of the failure in observance of the time limit. Regulation -20 of the Customs Brokers Licensing Regulations, stipulates that after issuance of show-cause notice, an Inquiry Authority has to be appointed to look into the allegation, who is required to submit inquiry report within 90 days of this appointment as per Regulations 20 (5). In the present case, it is s....

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....ng time period for initiating action and completing proceedings was made. The same was given effect by notification dated 20.01.2014. Whereas, under CBLR, 2013 having found the necessity to prescribe a period, the Central Board, the statutory authority had included the same in Regulations itself, when they were brought into force. Therefore, when time limit is prescribed in Regulations, which empo....