COMMISSIONER OF CUSTOMS Vs. SHIPPING SERVICES

JUDGEMENT

(1.) The present appeal has been filed by the Revenue against the order dated 26.03.2018 passed by the CESTAT, allowing the Assessee's appeal and holding that the impugned order dated 12.08.2011 passed against the Assessee, who was a Customs House Agent (CHA), was hit by limitation as prescribed in the New Regulations (Regulation No.21) of CBLR 2013, eventhough the learned Tribunal referred to amendment of Regulations by C.B.E & C vide Circular No.9/2010-Cus dated 08.04.2010 in Paragraph 12 of its order. The proceedings initiated under the Old Regulations of 2004, which culminated in the impugned order against the respondent were held to be barred by limitation in view of the later Regulations of 2013. The relevant portion of the Tribunal's order is quoted below for ready reference.

(2.) Having heard the learned counsel for the parties, we are of the opinion that the Tribunal has misapplied the time limitation prescribed in the New Regulations known as CBLR 2013, whereas admittedly the proceedings against the Assessee M/s.Sri Shipping Services had been initiated under the Old Regulations known as CHALR 2004.

(3.) Learned counsel for the appellant Revenue brought to our notice the judgment of the learned Single Judge of this Court in the case of "Sri Rajeswari International Vs. Commissioner of Customs, Chennai" reported in 2017 (346) ELT 31, whereas the learned counsel for the respondent Assessee relied upon the judgment of the Honourable Supreme Court in the case of "Memon Abdul Karim Khaji Tayab Vs. Deputy Custodian General, New Delhi and Ors" reported in AIR 1964 SC 1256.