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M/S.Carewell Shipping Pvt. Ltd vs Commissioner Of Customs on 22 November, 2018 cites

East West Freight Carriers (P) Ltd. vs Collr. Of Customs, Madras on 28 February, 1994

In support of this contention, 1995 (77) ELT 79 (Mad), East West Feight Carriers (P) Ltd. vs Collr. of Customs, Madras, is relied on. Even otherwise, since the show cause notice itself is challenged on the ground that http://www.judis.nic.in 6 further proceedings is barred by limitation in view of belated filing of report, the suspension order issued contemplating inquiry against the petitioner cannot be sustained.
Madras High Court Cites 0 - Cited by 19 - Full Document

A.W. Travel & Logistic Services Ltd vs Commissioner Of Customs (General), ... on 21 July, 2014

8. Perusal of the above Regulation clearly indicates that such report on conclusion of the inquiry shall be prepared and submitted within a period of 90 days from the date of issue of notice under Sub Regulation (1). It is contended by the respondents that the time stipulated under Regulation 20(5) for filing such report is only directory and not mandatory. The very same issue was considered by the Division Bench of the Delhi High Court in a case reported in 2016 (338) ELT 347 (Del), Impexnet Logistic vs Commissioner of Customs (General). The Delhi High Court at paragraph Nos. 6 to 10 has observed as follows:
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 11 - Full Document
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