9911796707
TMI Blog2023 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation Branch, Air Cargo Complex, Mumbai with respect to the Investigation being carried into the role of Customs Broker, Trade Wings Logistics India Pvt. Ltd., in the case of attempt to export carpets made from wool waste pasted on cotton thread in guise of Handmade carpets, to avail drawback wrongfully to the Rs.24,90,393/- and mis-declaration in terms of Quality and Quantity in 29 Shipping Bills dated 21.12.2016 filed on the behalf of the exporter M/s Galaxy Enterprises, Mumbai through the said Customs Broker were verified. 3. It appeared that the shipping bills were split up purposefully by the exporter to escape the attention of the huge drawback claims made by them. The above consignment was to be examined and was berthed at SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been complied in the proceedings. The case was detected on 31.01.2017 when detailed examination of the Cargo was carried out. However, the Show Cause Notice has been issued much later only on 19.01.2018. In the absence of any offence report, the occurrence and knowledge of the misdeclaration is to be taken as the date of offence report as observed by the Hon'ble Jurisdictional High Court in the case or MM Logistics reported in 2020(373) E.L.T. 677 (Tri-Delhi). As per Regulation, 20, the Show Cause Notice ought to have been issued to the appellant within 90 days from the date of offence report. In the present case the Show Cause Notice has been issued much later and therefore the order of revocation for license is vitiated and canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l may be allowed. 9. The Learned Authorized Representative Shri Rudra Pratap Singh supported the findings in the impugned order. 10. Heard both sides. 11. The provisions of regulation 19 and 20 of CBLR 2018 are reproduced as under: "19. Suspension of licence. - (1) Notwithstanding anything contained in regulation 18, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. (2) Where a licence is suspended under sub-regulation (1), the Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity of hearing to the Customs Broker whose licence is suspended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that in the absence of filing of a specific offence report the date of occurrence itself should be considered as the offence report. In the present case, the date of occurrence /examination of goods is 31.01.2017. The Show Cause Notice ought to have been issued within 90 days from this date. However, the Show Cause Notice has been issued only on 19.01.2018, which is beyond the stipulated time limit of 90 days. 13. The higher courts have always considered that it is mandatory to follow the time period stipulated in these Regulations. The Hon'ble High Court in the case Sabin Logistics Pvt. Ltd. [2019 (367) ELT 200 (Mad.)] held that when Regulation spells out specific period of limitation, such period has to be mandatorily complied. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
