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Sanco Trans Limited Versus The Commissioner of Customs Sea Port/Imports Customs House

2015 (7) TMI 455 - MADRAS HIGH COURT

Revocation of Customs Broker Licence - belated issuance of SCN - allegation that, 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.

Held th .....

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iod, 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 9(1) of the CBLR, 2013. - Decided in favor of appellant. - W.P. Nos. 7188 & 7189 of 2015 and M.P. Nos.1 & 1 of 2015 - Dated:- 11-6-2015 - The H .....

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ue a Writ of Mandamus directing the respondent, to renew the Customs Broker Licence of the petitioner based on its application dated 09/01/2015. 3. The petitioner has come forward with the present Writ Petition WP 7188 of 2015, challenging the show cause notice dated 05.03.2015 in F.No.R-46/CHA issued by the respondent, in and by which, the respondent has called upon the petitioner to show cause as to why the licence issued to the petitioner should not be revoked and the security deposited by th .....

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ed 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 .....

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ence of the petitioner. 6. Aggrieved by the said suspension order, the petitioner had filed a Writ Petition in W.P. No.15544 of 2012. The said Writ Petition came to be disposed of by order dated 31.01.2015 by this Court, directing the respondent to conduct the procedural enquiry as contemplated under the relevant rules by giving fair opportunity to the petitioner. In the meantime, it appears that the period of validity of licence of the petitioner which is of a ten year tenure, came to be expire .....

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enew the Customs Broker licence of the petitioner based on its 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 dat .....

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the learned senior counsel relied upon the decisions of this Court in MKS Shipping Agencies Pvt. Ltd., Vs. The Commissioner of Customs, Tuticorin in W.P.(MD) No.16351 of 2012 and in The Commissioner of Customs (Sea port Import) Vs. The Customs Excise and Service Tax Appellate Tribunal reported in 2014-3-L.W.632. 9. Heard both sides and perused the records. 10. As per Regulation 18 of CBLR, 2013, the respondent-Commissioner of Customs, has empowered to revoke the licence of a Customs Broker and .....

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rcise its discretionary jurisdiction in entertaining the Writ Petition, questioning the notice of show cause, unless the same inter-alia appears to have been without jurisdiction. In the present case, the main contention canvassed by the learned senior counsel is that the impugned show cause notice 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 Custom .....

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rtain specific grounds stated in Clauses (a) (b) and (c) of sub-Regulation (1) of Regulation 20. The procedure for suspending or revoking licence under Regulation 20 is prescribed in Regulation 22. 13. In other words, the power to suspend or revoke the licence is to be traced to Regulation 20 and procedure for suspending or revoking the licence is to be found in Regulation 22. The power of the Respondent to pass the impugned order is traceable to Regulation 20 and since there is no dispute in th .....

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days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. 14. Therefore, on a perusal of the above, it is explicit that the show cause notice under Regulation 20(1) is required to be issued within 90 days from the date of receipt of the offenc .....

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