TMI Blog2021 (12) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation of acts of commission or omission of a Customs Broker or a F card holder or a G card holder under the regulation which would render such a broker unfit to transact business under these regulations. The investigation report/offence report has been filed in detail and therefore, there is no excuse for delay in issuing the show cause notice. The delay in inter-departmental communications or furnishing of Relied Upon Documents (RUDs) are of no consequences as the impugned show cause notice has been admittedly issued beyond the period of 90 days. It is noticed that the office of the second respondent and the office of the first respondent is located in the same Custom House in Parrys and therefore, there is no excuse for condoning the delay. Petition allowed. - WP.No.14790 of 2021 And WMP.No.15674 of 2021 - - - Dated:- 25-11-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.A.K.Jayaraj For the Respondents : Ms.K.G.Usha Rani, Standing Counsel ORDER The petitioner has challenged the impugned show cause dated 01.06.2021 issued under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018. The petitioner has challenged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification keeping the petitioner's lilcense suspended any longer. Therefore, impugned order dated 09.06.2015 (impugned in W.P.No.38433 of 2015) is also quashed. 9.In the light of the above discussion, both the writ petitions are allowed with consequential relief to the petitioner. Consequently, connected miscellaneous petitions are closed. No costs. The learned counsel for the petitioner therefore submits that the impugned show cause notice is time barred and without jurisdiction and therefore, it is liable to be quashed as prayed for. 5.The learned standing counsel for the respondents would submit that even though the investigation report is dated 10.12.2020, the report did not accompany the Relied Upon Documents (RUDs) and the Relied Upon Documents (RUDs) were furnished to the office of the respondent only during the month of May 2021 vide letter dated 21.05.2021 and therefore, submits that mere communication of the offence report earlier cannot be construed as communication of the offence report for the purpose of computation of limitation under Regulation 17(1) of Customs Brokers Licensing Regulation, 2018. Specific reference was made to Paragraphs 4 and 5 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in particular Regulation 20. Another order also has been passed by this Court in W.P.(MD).No.1064 of 2013 vide order dated 22.10.2019 under the context of 2004 Regulation. It was considered by the Division Bench in CMA.No.730 of 2016. 9.The point for determination in the present Writ Petition is whether the respondents are justified in issuing the impugned show cause notice dated 01.06.2021 pursuant to the investigation report dated 10.12.2020. As per Regulation 17(1) of the 2017 Regulation, a notice has to be issued within 90 days from the date of receipt of offence report to a custom broker. The scheme of Regulation in the year 2018, as also in the year 2013 and also in the year 2004 is similar. The proceedings have to be initiated within a period of 90 days from the date of receipt of the offence report. The expression Offence Report has also been defined in explanation to Regulation 17 and it reads as under: 17 . Procedure for revoking license or imposing penalty .- (1). ..... (2). ..... ..... ..... ..... (9). ..... Explanation.- Offence report for the purposes of this regulation means a summary of investigation and prima fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of dense and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in sub-regulation (2) to regulation 20. 17. Procedure for revoking license or imposing penalty.- (1).The Principal Commissioner or Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the license or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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