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2020 (1) TMI 285 - HC - CustomsRevocation of CHA License - time limitation for issuance of Offence Report - It is the contention of the petitioner that the show cause notice was issued beyond the period of 90 days of the offence report and thus contrary to the Regulation 20 (1) of Custom House Agent Licensing Regulations, 2004 and was therefore time barred - Regulation No. 20 (1) of the Customs Brokers Licensing Regulations, 2013 - HELD THAT:- The petitioner had challenged another show cause notice dated 6.9.2017 issued to the petitioner. The said writ petition was withdrawn as was recorded in the order - dismissal of the writ petition after recording the willingness of the petitioner to participate in the said show cause proceeding dated 6.9.2017 is of no relevance. As per Regulation 20 (1) the show cause notice has to be issued within a period of 90 days “ receipt of the offence report.” Respondent has not stated as to when the report was received - In the facts of the present case, it is evident that the offence report was dated 6.9.2016 and therefore the last date for issuing the aforesaid show cause notice would have been 04.12.2016. Even though the petitioner had an alternate remedy, there is no point in relegating the petitioner to the alternate remedy at the stage - Since, the SCN is to be construed beyond the period of limitation, the impugned order is also liable to be held without jurisdiction and is therefore liable to be quashed. Petition allowed.
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