TMI Blog2018 (11) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.06.2017, but after conclusion of the enquiry the report has been made available to the appellant only on 24.11.2017, even though the same has been signed on 09.10.2017. This is clearly after the period of 90 days specified in the Regulation 20(5). Non-observance of this time limit itself will render the proceedings liable to be quashed. There is no specific evidence produced by the Revenue to the effect that appellant have failed to comply with the Regulation 11 (d). The Jurisdictional Commissioner, while adjudicating the customs offence has also absolved the appellant from imposition of any penalty under the Customs Act. He has further observed in passing in the Order that the appellant cannot be held under Regulation 11(d). There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. The show cause notice dated 11.11.2016 was issued to the importer as well as to the appellant for violation of the various sections of the Customs Act. The Commissioner of Customs (General), Mumbai forwarded a copy of such show cause notice to the Commissioner of Customs, Kolkata which served as an Offence Report under CBLR, 2013. The show cause notice dated 22.06.2017 was issued to the appellant for alleged violation of Regulation 11(d) of the CBLR, 2013, alleging that appellant has failed to sensitise the importer regarding the obligations under the Customs Law and Foreign Trade Policy. After the due process of enquiry and adjudication the impugned order was passed revoking the Customs Broker License as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 5. Ld. DR justified the impugned order. 6. Heard both sides and perused the appeal records. 7. One of the arguments raised against the impugned order is that of time limit. The Regulation 20(5) of the CBLR, 2013 specifies that the enquiry report on alleged offence is required to be made available to the Customs Broker within a period of 90 days from the date of show cause notice proposing action under CBLR, 2013. In the present case we note that the show cause notice has been issued on 22.06.2017, but after conclusion of the enquiry the report has been made available to the appellant only on 24.11.2017, even though the same has been signed on 09.10.2017. This is clearly after the period of 90 days specified in the Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
