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TMI Blog2018 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. 2. The fact of the case in short is that the appellant was issued a Show Cause Notice No. 20/SM/POLICY/2016 dated 26/5/2016 on revocation of their licence under Regulation 18 of CBLR 2013. After following the necessary legal formality the Ld. Commissioner vide impugned order revoked the licence of appellant. 3. The Ld. Advocate, on behalf of the appellant, has stated that mandatory time limit as prescribed under Regulation 20 of CBLR 2013 has not been complied with. Regulation 20 of CLBR-2013 provides the procedure for revoking the licence of the Customs Brokers and the imposition of penalty. Regulation 20(1) prescribes that a notice in writing needs to be issued to the Customs Broker within period of 90 days from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FDR is totally incorrect. 5. On the other hand the Ld. DR. reiterated ground contained in the impugned order and impressed upon that the prescribed time of 90 days could not be complied with on account of the facts that impugned license stood revoked vide order No. O-I-O No. 82/NA/POLICY/2015 dated 14/05/2015 in another case, and therefore, there was no necessity to observe the time limit of 90 days for isse of the Show Cause Notice from receipt of offence Report as contained in the Section 20(1) of the CBLR 2013. 6. Heard the parties, and also perused the records it is a fact that the Show Cause Notice was issued on 30/05/2016 in spite of the offence report being received by the Commissioner on 1/06/2015 from DRI. This is admitted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CB licence of Noticee already standing revoked vide O-I-O No. 82/NK/Policy 2015 dated 14/05/2015 and there is no question of any prejudice being caused in any manner to the interest of the CB due to this." 7. Thus it is accepted by the Adjudicating Commissioner that the Show Cause Notice has been issued after the prescribed time limit of 90 days under the Section 20(1) of the CBLR 2013. Merely, that the appellant has filed appeal against earlier invocation of licence, could not extend statutory time limit as prescribed under the CBLR Rule, 20(1). Also at the time of the receipt of the offence report the fact that CB licence of the appellant stood revoked, it was felt that there was no need for issuing the fresh notice as held by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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