9911796707
TMI Blog2017 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... t for revocation of their licence with reference to importation of mobile phones through various bills of entries in April, 2012. Proceedings were also initiated against the importers as well as the appellant under the provisions of Customs Act through issue of show cause notice dated 20.05.2003 by DRI, New Delhi. The appellant, as customs broker, was sought to be proceeded against for imposition of penalty for their role in the import of the said impugned goods in violation of various provisions of Customs Act. The proceedings under Customs Act concluded by the Original Order dated 18.05.2016 issued by the Addl. Commissioner of Customs (Import), Air Cargo, New Delhi. Thereafter, proceedings were initiated against the appellant under Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel submitted that the same is erroneous and contrary to the findings of the Tribunal as well as High Courts. 3. Ld. AR for the Department submitted that the details of offence, as discussed in the original order in the customs proceedings, was intimated to the Licensing Authority and thereafter within the stipulated time of 90 days. Accordingly, present proceedings under CBLR has been initiated. He reiterated that there is no infirmity in the present proceedings. 4. We have heard both the sides and perused the appeal records. 5. In para-30.3 of the impugned order, the statements of the appellant regarding the date of receipt of offence report was discussed by the Original Authority. We note that he observed that the offence repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated 20.05.2013 was issued to the appellant with a copy marked to the office of the Commissioner as well as to the notice board of the DRI and the Commissioner. Following the ratio of the Hon'ble Madras High Court supra, we hold that the said show cause notice construed as offence report as the present proceedings are of the same set of facts/offences alleged against the appellant. Since the said show cause notice was dated 20.05.2013 and the proceedings under CBLR was initiated by notice dated 12.08.2016, we find that the proceedings are substantially delayed and the same is in violation of Regulation 20(1) of CBLR 2013. Following the ratio laid down by the various decisions of High Courts of the Tribunal, we hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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