2023 (7) TMI 966

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....dered revocation of the appellant's CHA Licence apart from ordering forfeiture of Bank Guarantee of Rs.75,000/-. 2.1 A Show Cause Notice dated 24.01.2012 was issued to the appellant, who is a Custom House Agent, alleging contravention of Custom House Agents Licensing Regulations (CHALR), 2004, that they had failed to fulfil the obligations cast upon them under Regulation 13 of the CHALR. 2.2 The Show Cause Notice appears to be an offshoot of investigation into cases of diversion of Mulberry Raw Silk Yarn imported duty-free under Advance Authorization Scheme by certain Surat based importers, at Chennai, and the said investigation was apparently conducted by the Surat Regional Unit of the Department. It is alleged that the appellant....

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....persons / CHAs concerned. 2.6 It also appears that statements of several persons were recorded under Section 108 of the Customs Act, 1962 and thereafter, in the said Show Cause Notice, it was proposed to revoke, under Regulation 20(1) of the CHALR, 2004, the appellant's CHA licence, apart from forfeiture of security deposit. 3. It appears that the appellant filed a detailed reply dated 22.02.2012 and the Inquiry Officer-Assistant Commissioner appears to have filed an Inquiry Report dated 17.04.2012 with the Commissioner. The appellant appears to have filed its counter to the said Inquiry Report vide its reply dated 19.05.2012. 4. The Commissioner-adjudicating authority having considered the reply to the Show Cause Notice, Inqui....

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....under: - "22. Procedure for suspending or revoking licence under Regulation 20. - ... ... (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5)." 12. The submission of Inquiry Report assumes significance since the ninety days' period is to be counted from the date of submission, as per Regulation 22(7) ibid. 12.1 The Inquiry Report dated 17.04.2012 appears to have been forwarded by the Office of the Commissioner of C....