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M/s Atharva Global Logistics Versus Commissioner Of Customs, New Delhi

Revocation of Custom Broker License - forfeiture of bank guarantee - period of limitation of 90 days - Held that:- the Show Cause Notice under Regulation 20(1) has been issued on 17.6.2014 which is admittedly beyond a period of 90 days prescribed under Regulation 20(1) of the Customs Broker CBLR. 2013. - proceedings against the appellant are not sustainable being time-barred - proceeding initiated against the appellant under CBLR, 2013 set aside - Decided in favor of appellant. - Appeal No. C/51 .....

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s Broker Licensing Regulation, 2013 and forfeited the bank guarantee of ₹ 75,000/- furnished by the appellant vide order dated 13th Feb. 2015. 2. The facts of the case are that the appellant is a Custom House Broker operating under license issued by the Commissioner of Customs [General), New Delhi. Initially vide order dated 16.12.2013 the Custom Broker License was suspended on the ground that the appellant failed to exercise supervision to ensure proper conduct of his employees in transac .....

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DVE Pick Up Unit and accordingly, the department, declared value of the goods was on lower side. It was alleged that the appellant being custom broker has involved with the importer and has failed to discharge his obligation as Customs Broker has envisaged under Custom Broker Licensing Regulation 2013. Accordingly, pending the completion of enquiry, the Commissioner vide order dated 6.12.2013 suspended the appellant's license and thereafter post suspension decision, hearing was also granted .....

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was received in their office on 18.10.2013 and thereafter DRI issued a Show Cause Notice dated 30.10.2013 under Customs Act, 1962 and the Show Cause Notice under Regulation 18 read with Regulation 20 of the Custom Broker Licensing Regulation 2013 was issued on 17.6.2014 which is beyond the prescribed time limit as per Regulation 20 of the said Regulation. Therefore, the order of revocation of Custom Broker Licensing is to be set aside in the light of the decision of this Tribunal in the case of .....

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suspended. Therefore, the show cause notice was issued and after issuing of the Show Cause Notice the order is passed on merits. 5. Heard the parties. Considered the submissions. 6. It is case of revocation of Custom Broker License under Custom Broker Licensing Regulation, 2013. Regulation 20 of such regulations deals with the procedure for revoking license or imposing penalty which is re-produced as under: (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agen .....

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mmissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs to inquire into th .....

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. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepar .....

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of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5). (8) Any Customs House Agent aggrieved by any decision or order passed un .....

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penalty. Admittedly, in this case the DRI has intimated to the Commissioner regarding offence vide their letter dated 7.10.2013 which was received in the office of the Commissioner on 8.10.2013. Furthermore, a Show Cause Notice was also issued to the appellant by the DRI under Customs Act, 1962 on 31.10.2013 and the Show Cause Notice under Regulation 20(1) has been issued on 17.6.2014 which is admittedly beyond a period of 90 days prescribed under Regulation 20(1) of the Customs Broker CBLR. 20 .....

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the Hon'ble Madras High Court in the aforesaid judgement. "6. Record reveals that against the allegation of the commitment of the offence by appellant, it was issued notice dated 31.10.2013 under Customs Act, 1962. There is no result of that proceedings on record nor either side informed. 7. No doubt, consequent upon the allegation made by DRI as to the commitment of the offence made by appellant, prohibitory order was issued on 29.10.2013 by the Commissioner of Customs, Mumbai. The ap .....

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