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2018 (12) TMI 1198 - HC - CustomsRevocation of CHA License - forfeiture of security deposit - Imposition of penalty - time limitation - it is contended that the impugned order passed beyond the period of limitation cannot be sustained for want of jurisdiction - Held that:- From Regulation 20(1), it is seen that the Commissioner of Customs shall have to issue a notice to the Customs Broker within a period of 90 days from the date of receipt of the offence report. In this case, the show cause notice was issued only on 02.03.2017, based on the offence report dated 27.09.2016 received at the office of the respondent. Though the show cause notice does not say as to when such offence report was received by the respondent and the very notice itself was issued only on 02.03.2017, the date of issuance of such notice has to be construed as the date of receipt of offence report - Going by the date of receipt of the offence report and the date of issuance of the show cause notice, it is evident that the show cause notice issued was beyond the period of 90 days and thus, the same is in violation of Regulation 20(1) of the Customs Broker License Regulation, 2013. Limitation prescribed under Regulation 20(7) - Held that:- In this case, it is admitted in the impugned order itself that the report of the Enquiry Officer was submitted before the respondent on 17.05.2017. However, the impugned order was passed admittedly, on 13.10.2017, which is clearly beyond 90 days, as required under Regulation 20(7) - this Court is of the view that issuing the show cause notice beyond the period of 90 days is in violation of Regulation 20(1) and passing the impugned order after 90 days from the date of receipt of report is in violation of Regulation 20(7). This Court is fully convinced that the impugned order cannot be sustained for want of jurisdiction on the very reason that the same was passed beyond the period of limitation - petition allowed.
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