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2021 (3) TMI 1119 - CESTAT CHENNAIRevocation of Customs Broker License - Forfeiture of Security deposit - levy of penalty - proper verification by the Customs Broker or not - compliance with the Regulation 10(a) of CBLR, 2018 or not - delay of 24 days in issuing the Show Cause Notice under CBLR, 2018 - Violation of Regulation 17(1) of CBLR, 2018. Violation of Regulation 10(a) of CBLR, 2018 - HELD THAT:- The adjudicating authority has held that they have violated Regulation 10(a) of CBLR, 2018 for which the penalty as well as forfeiture of security deposit has been done - In para 14.4, the adjudicating authority has noted that the appellant verified the IEC and GST registration from the official website of DGFT and GSTIN and also the PAN and Aadhar details. From such facts, it is clear that the appellant has done the duty of verification as required by an ordinary prudent person while handling customs clearance work. Time Limitation - Compliance with Regulation 17(1) of CBLR, 2018 or not - HELD THAT:- As per this Regulation, the Show Cause Notice under CBLR 2018 should be issued within 90 days from the date of receipt of the offence report - In the present case, there is no separate offence report. The Show Cause Notice under section 124 was issued to the appellant on 27.2.2019. The said Show Cause Notice can be considered as an offence report since the department was fully aware with the details of the offence on such date of issuance of Show Cause Notice. When computed from 27.2.2019, Show Cause Notice under CBLR 2018 ought to have been issued within 90 days whereas the department has issued the Show Cause Notice under CBLR only on 21.6.2019. This is well beyond the period prescribed under Regulation 17(1) of CBLR, 2018. The proceedings are vitiated by noncompliance of time limit prescribed in the Regulation - Appeal allowed - decided in favor of appellant.
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