Court dismisses appeals, upholds order setting aside show cause notice due to time limit breach. Renewal possible.

The court dismissed the appeals and upheld the single Judge's order, setting aside the show cause notice issued by the Commissioner of Customs due to being beyond the prescribed period of limitation. The appellant was directed to consider renewing the Customs Broker License based on the respondent's application if found compliant with the law, despite the license having expired before the judgment. The court emphasized the importance of adherence to the regulatory time limits and affirmed the need for compliance with Customs Brokers Licensing Regulations.

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Issues:
1. Validity of show cause notice issued by the Commissioner of Customs.
2. Renewal of Customs Broker License based on application date.
3. Compliance with Customs Brokers Licensing Regulations.
4. Period of limitation for issuing show cause notice.
5. Consideration of renewal application by the appellant.

Analysis:

1. The appeals were filed against a common order passed by a single Judge regarding two Writ Petitions. The first petition sought to quash a show cause notice issued by the Commissioner of Customs, while the second petition requested the renewal of a Customs Broker License based on an application.

2. The show cause notice in question was challenged on the grounds of being issued beyond the prescribed period of limitation under the Customs Brokers Licensing Regulations. The notice was issued after nearly three years from the alleged offense, and it was contended that the respondent had not violated any regulations.

3. The single Judge set aside the show cause notice, citing that it was issued beyond the period of limitation specified in the regulations. The Judge directed the appellant to consider renewing the Customs Broker License based on the application submitted by the respondent, if found in order and in accordance with the law.

4. Despite arguments from both parties' counsels, it was noted that the license had expired before the judgment. The court emphasized that the show cause notice was issued beyond the 90-day limitation period, considering the date of the investigation report received by the appellant.

5. The court declined to delve deeply into the matter due to the expired license but affirmed that the appellant could consider the renewal application if found compliant with the law. Consequently, the appeals were dismissed, upholding the single Judge's order to consider the renewal application for the license.

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