TMI Blog2018 (5) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... for taking as any disciplinary action against the Custom Broker. In the present case the alleged offence has been taken cognizance of by the disciplinary authority on the basis of the Order-in-Original dated 28/04/2017 in which the alleged customs offence was adjudicated and decided. Hence this is to be regarded as the Offence Report and the period of 90 days from the date of such order would e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs, New Delhi. Proceedings were initiated against the appellant by issue of show cause notice dated 23/08/2017 proposing for revocation of the Customs Broker License issued under the Customs Broker Licensing Regulation, 2013. After the due process of adjudication the Commissioner, vide the impugned order, revoked the Customs Broker License and in addition ordered for forf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the alleged Customs offence was adjudicated by the Commissioner. Hence, it is his submission that date of this Order-in-Original should be considered as the Offence Report based on which the CBLR proceedings stand initiated. In terms of Regulation 20, the show cause notice for proposing revocation of license is required to be issued within a period of 90 days and since the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleged customs offence was adjudicated and decided. Hence this is to be regarded as the Offence Report and the period of 90 days from the date of such order would expire towards the end of month of July, 2017. Since the show cause notice has been issued beyond the period of 90 days, i.e. on 23/08/2017, we are of the view that the proceedings initiated are hit by time bar specifically provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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