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2021 (6) TMI 782 - AT - CustomsSeeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - emplacement of offence report within the scheme of revocation - Regulation 18 of Customs Brokers Licencing Regulations 2018 - HELD THAT - It is seen that the show cause notices of 2009 and 2010 being the earliest documentation of any allegation that the appellant may have been involved in misuse of authorizations was the proximate cause of action for recourse to Customs Brokers Licencing Regulations 2018. In the absence of any other document that claims to be the offence report these notices must be taken to be the said reports for triggering proceedings thereafter. Leaving aside the issue of the elapse of time between the said show cause notices under Customs Act 1962 and the notice under regulation no. 17 of Customs Brokers Licencing Regulations 2018 the erasure of the proposals against the customs broker contained in those very show cause notices as early as September 2019 had wiped the offence reports out of existence well before the notice for revocation was issued. In other words the proceedings were commenced without the metaphorical starter pistol and thus renders the subsequent inquiry and impugned order to be stillborn. The emplacement of offence report within the scheme of revocation is not intended to be stultified under any circumstance and permitting of any dilution can only be at the cost of perverting the legislative intent of section 146 of Customs Act 1962. Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. In the light of the discussion which takes note of the manifest lack of offence report when notice under regulation no. 17 of Customs Broker Licencing Regulations 2018 was issued we are constrained to negate the very proceedings that followed along with the consequences thereon in the form of revocation of licence forfeiture of security deposit and imposition of penalty - appeal allowed - decided in favor of appellant.
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