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2021 (8) TMI 303 - CESTAT CHENNAILevy of penalty on Customs Broker under Regulation 18 of Customs Broker Licensing Regulation (CBLR), 2018 - violation of Regulation 10 (d) (e) and (n) of CBLR, 2018 - time limitation for issuance of notices - HELD THAT:- The findings arrived at by the Commissioner-Adjudicating authority interalia reveal that offence report dated 28.05.2019 was sent by the Assistant Commissioner, Customs House, Cochin vide letter F. No. S9/13/2008-I&B-Cus dated 07.06.2019, which was received on 12.06.2019. This would mean that the time limit provided under Regulation 17 of CBLR, 2018 would start ticking from 12.06.2019 and the Revenue has an upper limit of 90 days from the date of receipt to issue a notice in writing. There is no dispute here that the SCN was issued on 15.10.2019, which is clearly beyond the prescribed 90 days statutory period. The excuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out any exceptions and hence, the reasons given by the Commissioner cannot be accepted - the notice having been issued beyond the prescribed period which is itself irregular and therefore, penalty imposed on the appellant cannot be sustained. Appeal allowed - decided in favor of appellant.
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