2018 (4) TMI 6

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....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 Branch (SIB), Kolkata, investigated certain fraud....

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....nt 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. In his support, he relies on the following case l....

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....ime 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 seen from the records that the Inquiry Officer has submitted his report on ....