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TMI Blog2021 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the Department, however, submitted that in view of the provisions of section 6 of The Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 [2020 Act] contained in Chapter V relating to "Relaxation of Time Limit under Certain Indirect Tax Laws", the time period provided under regulation 17(7) stands extended upto 30.09.2020. 4. It is only on this limited issue that the matter was heard and order was reserved. 5. The 2018 Regulations have been framed by the Central Board of Indirect Taxes and Customs in exercise of the powers conferred upon it by sub-section (2) of Section 146 of the Customs Act, 1962 [the Customs Act]. Regulation 17 deals with 'Procedure for revoking license or imposing penalty'. Under regulation 17, the Deputy Commissioner of Customs or Assistant Commissioner of Customs is required to inquire into the grounds which are not admitted by the Customs Broker pursuant to the notice issued by the Principal Commissioner or Commissioner of Customs to the Customs Broker requiring him to submit a written statement of defence. After the conclusion of the inquiry, the Deputy Commissioner of Customs or the Assistant Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended upto 30.09.2020 and so the order dated 10.09.2020 passed by the Commissioner of Customs cannot be set aside only on the ground that it was not passed within ninety days from the date of submission of the report by the Deputy Commissioner of Customs. 9. In order to appreciate this submission made by the learned Authorized Representative of the Department, it would be useful to reproduce the provisions of section 6 of the 2020 Act. "CHAPTER V RELAXATION OF TIME LIMIT UNDER CERTAIN INDIRECT TAX LAWS 6. Notwithstanding anything contained in the Central Excise Act, 1944, the Customs Act, 1962 (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 or Chapter V of the Finance Act, 1994, as it stood prior to its omission vide section 173 of the Central Goods and Services Tax Act, 2017 with effect from the 1st day of July, 2017, the time limit specified in, or prescribed or notified under, the said Acts which falls during the period from the 20th day of March, 2020 to the 29th day of September, 2020 or such other date after the 29th day of September, 2020 as the Central Government may, by notification, specify, for the completion or compliance of such actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such regulations may provide for, amongst others, the circumstances in which a licence may be suspended or revoked. 12. Section 6 of the 2020 Act provides that notwithstanding anything contained in the Customs Act, 1962, the time limit specified in, or prescribed or notified under, the said Act, which falls during the period from 20.03.2020 to 29.09.2020 for the completion of any proceeding or issuance of any order by any authority shall, notwithstanding that completion or compliance of such action has not been made within such time, stand extended to 30.09.2020. 13. Shri Avneet Singh, learned counsel appearing for the appellant submitted that the time limit prescribed under regulation 17(7) of the 2018 Regulations Act has not been extended by section 6 of the 2020 Act and in support of this contention placed reliance upon the following decision: (i) M/s. Masterstroke Freight Forwarders Pvt. Limited vs. The Commissioner of Customs (imports) Customs House, No. 60, Rajaji Salai, Chennai-I [W.P. No. 3374 of 2015 decided by the Madras High Court on 27.10.2015]; (ii) M/s. Jayyemaarr vs. The Commissioner of Customs, Chennai Others [W.P. 26939 of 2015 decided by the Madras High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance has been placed by learned counsel for the appellant, is reproduced below: "46. The Customs Broker Licensing Regulations, 2013 were promulgated in exercise of powers conferred under Sub-Section (2) of Section 146 of the Customs ACT, 1962. It is only under the regulations, the licence is granted and the regulations also contain various provisions to regulate the affairs of the customs broker including the revocation of the licence. The Regulations contemplates action against the customs broker dehors the provisions under the Customs Act. Therefore, the regulations cannot be treated as sub-ordinate legistlation. Moreover, every implementing authority of any fiscal statute is only performing a public duty. Therefore, it cannot be said that the provision is to be termed as □directory□ just because its adherence is in the nature of performance of a public duty. What is to be considered is the object of the enactment in prescribing a period for the performance of such public duty." 19. This decision does not advance the submission made by the learned counsel for the appellant. 20. In Jeyyemaarr, the issue that arose for consideration was whether the period of ninet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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