Home Case Index All Cases Customs Customs + AT Customs - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 32 - AT - CustomsRevocation of Customs Broker license - forfeiture of security deposit - imposition of penalty - time limitation - order passed after the expiry of ninety days from the date of submission of the report by the Deputy Commissioner of Customs - whether because of the provisions of section 6 of the 2020 Act relating to ‘Relaxation of the Time Limit under certain Indirect Tax Laws’, the time period stipulated under regulation 17(7) of the 2018 Regulations for passing an order within ninety days from the date of submissions of report by the Deputy Commissioner of Customs, stands extended upto 30.09.2020? HELD THAT:- A perusal of section 6 of the 2020 Act makes it clear that the time limit specified in, or prescribed or notified under the Customs Act falling between 20.03.2020 to 29.09.2020 for issuance of any order by any authority shall stand extended upto 30.09.2020. It is no doubt true that the Customs Act does not prescribe time limit for completion of any proceeding or issuance of any order, but time limit has been prescribed under the 2018 Regulations notified under the Customs Act - Such being the meaning assigned to “under the Act’, there is no manner of doubt that section 6 of the 2020 Act would also extend the time limit for an order to be passed under the Regulations framed under the Act. Thus, the time limit of ninety days prescribed in regulation 17(7) of the 2018 Regulations for issuance of the order within ninety days from the date of submission of the report by the Deputy Commissioner of Customs shall stand extended upto 30.09.2020. It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. This is for the reason that in view of the provisions of section 6 of the 2020 Act, the period prescribed under regulation 17(7) of the 2018 Regulations stands extended upto 30.09.2020. The appeal may now be listed for hearing on 14.09.2021.
|