Mandatory time limits under Customs Broker Licensing Regulations bar delayed revocation proceedings when the notice is issued out of time.

The Customs Broker Licensing Regulations, 2013 prescribe mandatory time limits for revocation proceedings: the show-cause notice must be issued within 90 days of receipt of the offence report, the inquiry report must follow within 90 days of the notice, and the final order must be passed within 90 days of the inquiry report. On the facts, the communication from the Tuticorin Commissionerate with the order-in-original was treated as the offence report because it sufficiently conveyed the alleged offence and sought action under the Regulations. The show-cause notice was issued beyond the prescribed period, and the inquiry report was not shown to have been completed and served within time, so the revocation proceedings were time-barred and could not be sustained.

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Issues: Whether the show-cause notice and the consequential proceedings for revocation of Customs Broker licence were barred by limitation under the Customs Broker Licensing Regulations, 2013.

Analysis: The prescribed schedule under the Regulations requires issuance of the show-cause notice within 90 days of receipt of the offence report, preparation of the inquiry report within 90 days of the notice, and passing of the final order within 90 days of the inquiry report. The expression "offence report" is not defined, and on the facts the communication from the Tuticorin Commissionerate together with the order-in-original was treated as the offence report because it clearly conveyed the alleged offence and requested action under the Regulations. The show-cause notice, however, was issued beyond the statutory period. The inquiry report was also not shown to have been completed and served within the prescribed period. The time limits under the Regulations are mandatory and must be strictly followed.

Conclusion: The revocation proceedings were time-barred and could not be sustained.

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