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2023 (7) TMI 892 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - levy of penalty - availment of drawback wrongfully - mis-declaration in terms of Quality and Quantity in 29 Shipping Bills - HELD THAT:- It can be seen from Regulation 20 that the Department has to issue the Show Cause Notice in writing to the customs broker within a period of 90 days from the date of receipt of an offence report informing the Customs Broker, the grounds on which it is proposed to revoke the license or impose penalty - In the present case, there is no offence report. In the case of M/S. M.M. LOGISTICS VERSUS COMMISSIONER OF CUSTOMS (AIRPORT & GENERAL) , NEW DELHI [2020 (4) TMI 80 - CESTAT NEW DELHI] it was held that in the absence of filing of a specific offence report the date of occurrence itself should be considered as the offence report. In the present case, the date of occurrence /examination of goods is 31.01.2017. The Show Cause Notice ought to have been issued within 90 days from this date. However, the Show Cause Notice has been issued only on 19.01.2018, which is beyond the stipulated time limit of 90 days. The higher courts have always considered that it is mandatory to follow the time period stipulated in these Regulations - The Hon’ble High Court in the case M/S. SABIN LOGISTICS PVT. LTD., MR. S. LOGANATHAN VERSUS COMMISSIONER OF CUSTOMS, SHRI FELIX RAJ [2019 (4) TMI 1713 - MADRAS HIGH COURT] held that when Regulation spells out specific period of limitation, such period has to be mandatorily complied. In the case of M/S. HSN SHIPPING PRIVATE LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (2) TMI 175 - MADRAS HIGH COURT] the Hon’ble Jurisdictional High Court held that time limit for issuing the Show Cause Notice is mandatory and the notice issued after 90 days of offence report is to be quashed. The revocation of license ordered is vitiated for not complying with mandatory procedure. The impugned order therefore cannot sustain - Appeal allowed.
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