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2019-VIL-637-CESTAT-DEL-CU

CUSTOMS CESTAT Case

M/s LEO CARGO SERVICES PVT LTD Vs COMMISSIONER OF CUSTOMS, NEW DELHI: 01.10.2019 - Customs - Appellant case that the revocation of a CHA license is bad in law since the time limit for completion of inquiry in terms of Regulation 20(5)/22(5) of CBLR, 2013/2018 has not been adhered to - HELD - the customs house agent cannot be permitted to take benefit of his own wrong, on the ground that the process is not completed within the stipulated period. In such circumstances, if the provision is construed in such a rigid form and no flexibility is allowed, though it results into declaration of the entire action of the revenue as illegal, it would not ensure justice rather shall defeat it – in view of intention of Customs Broker to not to enable the Department to adhere to the impugned time limit despite that the illegal act of diverting the warehoused goods to domestic market was alleged against the said CB, the time line of Regulation 20(5) CBLR, 2013 is mere directory in nature and the non-compliance thereof shall not vitiate the action taken against the defaulting Customs Broker - there is no infirmity in the Order under challenge confirming the violation of the Regulation 10 (d) (g) and (q) of CBLR 2018/ Regulation 11 (d) (g) and (o) of CBLR, 2013 on part of the appellant. The cancellation of appellants licence with the forfeiture of the security deposit and the imposition of penalty upon the appellant is therefore, held to be sustainable. Appeal accordingly stands dismissed

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