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2023 (3) TMI 1405 - DELHI HIGH COURTInterpretation of statute - the word 'issue' as mentioned in Regulation 20(1) of Customs Broker Licensing Regulation, 2013/2018 has to mean simpliciter issuance or to be read as 'served' or not - for the goods stored in Customs Bonded Warehouse, after its clearance from the port, a CHA can be charged for violation Customs Broker Licensing Regulation or not - Revocation of Customs Broker License - forfeiture of security deposit - penalty. Whether the word 'issue' as mentioned in Regulation 20(1) of Customs Broker Licensing Regulation, 2013/2018 has to mean simpliciter issuance or to be read as “served”? - HELD THAT:- The same is covered against the appellant by a recent judgment of this Court in Commissioner of Customs (Airport & General) v. M/s R.P. Cargo Handling Services [2023 (3) TMI 250 - DELHI HIGH COURT] where it was held that In the present case, there is no ambiguity in the language of Regulation 20(1) of the CBLR. It requires that the Commissioner issues a notice within the period of ninety days from the receipt of the offence report. There is, thus, no reason to construe the expression ‘issue’ any different from its plain meaning. Whether, for the goods stored in Customs Bonded Warehouse, after its clearance from the port, a CHA can be charged for violation Customs Broker Licensing Regulation, 2013/2018? - HELD THAT:- There is an allegation regarding the appellant not complying with the KYC conditions. It is contended that the importer firm had been constituted by one Mr. Ramesh Wadhera, who had allegedly financed the said firm, and there is an allegation that his employees were reflected as the owners of the said firm. According to the appellant, it had dealt with one Mr. Sanjeev Maggu, who had represented himself as the Chief Manager of the firm in question - there is no analysis in the impugned order as to whether the appellant had any obligation in law to report any offence in relation to the goods after the same had been imported and after the professional role of the customs broker in clearance of the goods had ended. The impugned order on merits ought to be set aside and the Tribunal be directed to consider the allegations afresh as well as to decide the question of proportionality of the punitive measure imposed on the appellant - At her request, list on 06.04.2023.
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