M/S. A.M.Ahamed & Co vs The Commissioner Of Customs (Imports) on 19 August, 2014
7. On perusal of the case records, we find that the offence report was submitted by the Commissioner of Customs ICD, Parparganj on 02.07.2015; that the show cause notice proposing revocation of the license was issued on 30.09.2015; that the enquiry report was submitted on 29.12.2015 and that the impugned order was passed on 03.06.2016. It is an admitted fact on record that from the date of the offence report and passing of the impugned order, there is a gap of 340 days. With regard to the time limit, the CBLR mandates that the proceedings for revocation of license shall be completed within 270 days (9 months) from the date of receipt of offence report. With regard to the time limit, the Honble High Court in the case of Madras A.M. Ahamed & Co. vs. Commissioner of Customs (Imports), Chennai reported in 2014 (309) ELT 433 (Mad.) have held as under:-