2023 (2) TMI 287 - HC - Customs

Time Limitation for issuance of order - Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - order issued beyond the period of ninety days from the receipt of the Offence Report - petitioner also contends that the impugned order was passed on an erroneous premise that the petitioner has acted as a Customs Broker in respect of the exports under certain shipping bills - HELD THAT:- In the present case, the Show Cause Notice dated 24.01.2020 issued to the petitioner is, clearly, erroneous as it proceeds on the basis that the Show Cause Notice dated 22.10.2019 is the Offence Report - Mr. Kumar, the learned counsel for the respondent does not dispute that the Show Cause Notice dated 22.10.2019 is in respect of the same offence as the subject matter of the Offence Report dated 16.02.2015. It is apparent that the proceedings for revocation of the petitioner’s license were commenced beyond the period of ninety days from the date of the Offence Report.

Since the notice in this case, was issued beyond the period of ninety days from the Offence Report, the impugned order cannot be sustained - It is also not disputed that the petitioner has not acted as a Customs Broker in respect of exports under the offending Shipping Bills.

Petition allowed.