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Impexnet Logistic Versus Commissioner of Customs (General)

2016 (6) TMI 348 - DELHI HIGH COURT

Period of limitation - Revokation of Customs Broker licence and forfeiture of bank guarantee - Illegal import by M/s NGR International - SCN was issued beyond the period of 90 days from the date of receipt of offence report by the Respondent - Held that:- it appears that an enquiry report dated 4th March 2015 was forwarded by the Inquiry Officer only on 10th March 2015 which was 13 months after the suspension of the licence. It is thereafter that the impugned order dated 1st June, 2015 was passe .....

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e CHALR/CBLR was issued only on 9th December 2013, i.e., beyond the mandatory period of 90 days from the date of receipt of the offence report by the Respondent, i.e., 31st January, 2013. Consequently, all proceedings pursuant thereto are held to be invalid. Further, even the enquiry report was not submitted within a period of 90 days of the issuance of the SCN. Therefore, the impugned order is set aside by revoking the licence of the petitioner. - Decided in favour of petitioner - W. P. (C) 530 .....

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ected to be forfeited. 2. From the list of dates submitted by Ms Sonia Sharma, learned counsel for the Respondent, it is seen that a show cause notice (SCN) had been issued under Section 124 of the Customs Act, 1962 ('CA') by the Commissioner of Customs on 27th December 2012 in respect of an alleged illegal import by M/s NGR International. The Petitioner had acted as the customs house agent (CHA) with respect to the said transaction. The Respondent states that the offence report dated 8t .....

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regarding the status of investigation. It appears that thereafter on 9th December, 2013 show cause notice (SCN) was issued to the Petitioner under the provisions of the Customs House Agent Licensing Regulations, 2004 ( CHALR ) [since replaced by the Customs Broker Licensing Regulations 2013 ( CBLR 2013 )] read with Section 159-A of the CA asking the Petitioner to show cause why its CB licence issued should not be revoked.. 4. The admitted position, therefore, is that the SCN was issued beyond t .....

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es submitted by the Respondent, it appears that an enquiry report dated 4th March 2015 was forwarded by the Inquiry Officer only on 10th March 2015 which was 13 months after the suspension of the licence. It is thereafter that the impugned order dated 1st June, 2015 was passed after affording the Petitioner an opportunity of being heard. 7. It is plain that in the case there has been a violation of the time limits set out in Regulation 20 of the CBLR (corresponding to Regulation 22 of the CHALR) .....

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No. 9/2010 dated 8th April 2010 clarifying the procedures governing the suspension and revocation of CHA licence. In para 7.1 of the said Circular, CUSAA 25/2015 & W.P.(C) 3973/2015 Page 4 of 5 it was noted as under: "7 .1 The present procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe a .....

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