TMI Blog2015 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... hin 90 days from the date of receipt of the offence report as prescribed under Regulation 22. In the present case, the offence report was received on 29.08.2012 and the show cause notice was issued on 05.03.2015, by which, it is clearly revealed that it was issued beyond the period stipulated in Regulation 22(1). Therefore, when the impugned show cause notice has been issued beyond the statutory period, as rightly pointed out by the learned senior counsel for the petitioner that the same cannot be sustained for want of jurisdiction. - SCN set aside. In view of setting aside the impugned show case notice dated 05.03.2015, there is no impediment for the respondent to renew the Customs Broker Licence of the petitioner in terms of Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation Branch, (SIIB), Custom House, Chennai, in respect of goods covered by the Bill of Entry No.6470672 dated 07.04.2012, which were imported by M/s. Mos Metro India and cleared by the petitioner, it was found that the Customs Broker, the petitioner herein had attempted to assist and clear the impugned goods at a much lower value, to evade payment of applicable duties by suppressing the Load Port Chartered Engineer's Certificate and original purchase invoices of the subject machineries, which would have resulted a possible revenue loss to the Government, to the tune of ₹ 1.05 crores. 5. According to the respondent, prima facie, it appeared that the Customs Broker, the petitioner herein, had failed in discharging their obli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s application dated 09.01.2015. 8. Challenging, the impugned show cause notice, Mr. T. V. Ramanujam, learned senior counsel appearing for the petitioner would contend that the impugned show cause notice cannot be sustained since it has been issued by the respondent in violation of the period of limitation prescribed under Section 20(1) of CBLR, 2013, which insisted that the show cause notice should be issued within 90 days from the date of receipt of the offence report from the Investigating Agency. He pointed out that the impugned show cause notice has been issued on 05.03.2015, after expiry of 3 years from the date of alleged offence report of the SIIB. He also contended that the petitioner has not violated any of the regulations and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice has been issued in contravention of the Regulation 20(1) of CBLR, 2013. 12. In exercise of the powers conferred by sub-section (2) of Section 146 of the Customs Act, Central Board of Excise and Customs issued a set of Regulations known as Customs House Agents Licensing Regulations 2004. Under the said Regulation, no person shall carry on business as a Customs House Agent relating to the entry or departure of a conveyance or the import or export of goods at any Customs Station unless such person holds a licence granted under the Regulations. Regulation 20 empowers the Commissioner of Customs to revoke the licence of an agent and order the forfeiture of the whole or part of the security, on certain specific grounds stated in Clauses (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 22. In the present case, the offence report was received on 29.08.2012 and the show cause notice was issued on 05.03.2015, by which, it is clearly revealed that it was issued beyond the period stipulated in Regulation 22(1). Therefore, when the impugned show cause notice has been issued beyond the statutory period, as rightly pointed out by the learned senior counsel for the petitioner that the same cannot be sustained for want of jurisdiction. 15. In similar circumstances, this Court in M/s.MKS Shippping Agencies Pvt. Ltd., (cited supra) has considered the same issue and held that, issuing show cause notice beyond the period of 90 days as prescribed under Regulation 22(1) cannot be sustained. In paragraph 5 and 6 of this Court ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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