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2022 (12) TMI 1301 - MADRAS HIGH COURTCancellation/revocation of customs broker licence - main ground on which the impugned order assailed is the bar of limitation - HELD THAT:- In the present case, the date of license report is unknown and in this context, it would be relevant to refer to a decision of a learned Single Judge of this Court in the case of M/S. AM. AHAMED & CO. VERSUS THE COMMISSIONER OF CUSTOMS (IMPORTS) [2014 (9) TMI 237 - MADRAS HIGH COURT]. This Court, in an identical situation, where the date of offence report was unavailable, has proceeded on the basis that in such a situation it would be appropriate to adopt the date of suspension as the relevant date. This order is stated to have attained finality by both learned counsel before me and thus the settled position as on date is to the effect that where the date of offence report is unavailable, a legally appropriate substitute would be the date of suspension for purposes of computation of limitation. In the present case, the date of order of suspension is 20.09.2018 and hence, the overall period of nine months, as stipulated in para 7.1 of the aforesaid Circular, expires on 19.06.2019. The impugned order being passed on 21.10.2019, is barred by limitation on this ground as well - In the considered view of the Court, delay, whether attributable to the revenue or, for that matter, the broker, would not extend the timelines as set out both in the Circular and Regulations. No doubt there was no response on the part of the broker in responding to the enquiry report. However, nothing prevented the officer to have taken action scrupulously in line with the time periods set out under Regulation 17 of CBLR Regulations and para 7.1 of the Circular, even sans any co-operation on the part of the noticee. The impugned order is found to be barred by limitation and is set aside on this score. This writ petition is allowed.
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