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2017 (1) TMI 1744

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....t in respect of certain shipping bills filed by them wherein the exporters were found to be bogus and through his letter dated 28.06.2016, informed the Commissioner (Customs). After receipt of the above letter dated 28.06.2016, the Commissioner of Customs, Delhi issued an order dated 21.7.2016 suspending the appellant's licence under Regulation 19(1) of CBLR, 2013. This suspension was further confirmed under Regulation 19(2) by the said Commissioner on vide impugned order dated 16.08.2016. The present appeal has been filed against the orders of Commissioner of Customs, New Delhi confirming suspension of the licence of the appellant. 2. The impugned order has been challenged by them on time limit as well as on merit. On time limit, the appe....

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....he procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (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 re....

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....ty days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5). (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 or sub-regulation (7) of regulation 22, may prefer an appeal under Section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act." The time schedules prescribed under CBL Regulations, 2013 are as follows:- CBLR, 2013 Purpose Specified Time Period 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. 20(5) Preparation of R....

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.... strict time schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent, in appropriate cases where immediate action is necessary. Regulation 22 (3) prescribes a time limit of 15 days. Regulation 22(1) prescribes a time limit within which action is to be initiated. It also prescribes the time limit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the offence report. Conse....