M/S.Ktr Logistics Solutions Pvt. Ltd vs The Commissioner Of Customs on 13 August, 2015
10. Perusal of the above said decisions of this Court
and the Delhi High Court would show that the time
stipulated under the Regulations for issuing the show cause
notice as well as the filing report is not directory and on
the other hand, it is mandatory. No other contra decisions
are placed before this Court by the learned counsel for the
respondents. Even the decision, which he sought to rely
made in W.P.Nos.19312 and 19313 of 2016 dated
13.07.2016, is not relevant to the present facts and
circumstances, since in that case this Court has considered
the question as to whether the respondent therein had
sufficient power to sustain the license invoking Regulation
19(1) of the Regulations. In this case, the petitioner has
raised the issue on the time limit fixed under Regulation
20(5) and not 19(1). When the facts placed before this
Court are very clear that the report itself was prepared
and filed beyond 90 days as statutorily required and when
the decision of this Court and the Delhi High Court clearly
indicate that such time limit fixed is mandatory, this Court
is of the view that the report so filed beyond the period of
90 days cannot be considered as a valid report and
http://www.judis.nic.in25/38
consequently further proceedings cannot be allowed to go
as a follow up action.