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2019 (5) TMI 80 - CESTAT NEW DELHIRevocation of CHA License - whether notice issued by Commissioner of Customs in writing to the Custom Broker within 90 days from the date of receipt of an offence report is required to be served within 90 days or not? - Regulation 20 of Customs Broker Licensing Regulation, 2013 - HELD THAT:- The Commissioner of Customs shall issue a notice in writing to the Custom Broker within 90 days from the date of receipt of an offence report which means that the Commissioner of Customs is required to issue notice in writing to the Custom Broker which does not mean that if he has issued the notice and kept it in his file, so, he has complied with the provisions of Regulation 20 of CBLR, 2013. In fact, it is to be issued to the Custom Broker which means it should be received by Custom Broker. The notice was required to be received by the Custom Broker within 90 days of the receipt of the offence report - Admittedly, as per the impugned order itself, the notice was received by the Custom Broker only on 28 August, 2018 which is the period beyond the 90 days prescribed in the said Regulation. The SCN issued to the Custom Broker is barred by limitation - Appeal allowed - decided in favor of appellant.
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