TMI Blog2023 (7) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... OMMISSIONER OF CUSTOMS (AIRPORT GENERAL) , NEW DELHI [ 2020 (4) TMI 80 - CESTAT NEW DELHI] it was 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. 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 M/S. SABIN LOGISTICS PVT. LTD., MR. S. LOGANATHAN VERSUS COMMISSIONER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton 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 SANCO-II CFS by the customs broker. It was informed that the representative of exporter Shri. Arya Reddy would be coming to Chennai on 09.01.2017 for purpose of witnessing the examination of goods. Subsequently the customs broker informed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffence 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 cannot be sustained. 6. The appellant had filed reply to the Show Cause Notice on 05.03.2018. The inquiry officer submitted the inquiry report on 22.11.2018 and the same was issued to the appellant on 03.12.2018. In the present case the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be, within fifteen days from the date of hearing granted to the Customs Broker : Provided that in case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 the case of HSN Shipping Pvt. Ltd. Vs. Commissioner of Customs, Chennai [2020 (372) ELT 689 (Mad.)] the Hon ble Jurisdictional High Court held that time limit for issuing the Show Cause Notice is manda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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