2020 (1) TMI 1511

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.... Senior Standing Counsel. For the Respondent : Mr. S. Murugappan. JUDGMENT (Judgment of the Court was delivered by DR. VINEET KOTHARI, J.) The present appeal has been filed by the Revenue against the order dated 26.03.2018 passed by the CESTAT, allowing the Assessee's appeal and holding that the impugned order dated 12.08.2011 passed against the Assessee, who was a Customs House Ag....

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............ 15. In Necko Freight Forwarders Ltd (supra) , the very issue has been considered. CHALR 2004 was replaced by CBLR 2013. The decisions rendered in the context of CHALR 2004 would be equally applicable to the context of CBLR 2013. In the present case, the adjudicating authority has not complied with the time limit prescribed for passing the order revoking the licence. In various decision....

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....the Tribunal has misapplied the time limitation prescribed in the New Regulations known as CBLR 2013, whereas admittedly the proceedings against the Assessee M/s.Sri Shipping Services had been initiated under the Old Regulations known as CHALR 2004. 3. Learned counsel for the appellant Revenue brought to our notice the judgment of the learned Single Judge of this Court in the case of "Sri Rajes....

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....len into error in applying the time limits prescribed under the New Regulation on the basis of the judgment delivered by the Delhi High Court in Necko Freight Forwarders Ltd Vs. Commissioner of Customs reported in 2018 (360) ELT 879 (Del). 5. In view of this, the present appeal filed by the Revenue is allowed, setting aside the order of the learned Tribunal dated 26.03.2018. We remand the case ....