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2021 (4) TMI 24 - HC - CustomsRevocation of Customs Broker License - forfeiture of security deposit - time limitation for issuance of SCN under Regulation 20 read with Regulation 18 of the Customs Broker Licensing Regulation, 2013 - HELD THAT:- Regulation 20 of the Customs Broker Regulation, 2013 makes it clear that the Commissioner of Customs shall issue a notice in writing to a customs broker within a period of 90 days from the date of receipt of an “ offence report” stating that the grounds on which it is proposed to revoke the license or impose penalty requiring a customs broker to submit within a period of 30 days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the customs broker desires to be heard in person before the Deputy commissioner of the Customs or the Assistant Commissioner of Customs. Admittedly in this case, the 90th day from the date of offence report dated 7.9.2016 would have expired on 06.12.2016 whereas the impugned show cause notice dated 31.11.2017. It was thus beyond the limitation prescribed under Regulation 20 of the Customs Broker Licensing Regulation, 2013. Petition allowed.
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