Court sets aside license revocation & penalty imposition, ruling show cause notice valid. Delay in report submission deemed violation.

The court ruled in favor of the petitioner, setting aside the revocation of the customs house agent license and penalty imposition. The court held that the show cause notice issued by the Special Intelligence and Investigation Branch constituted the 'offence report,' rejecting the petitioner's argument on non-compliance with Regulation 20(1) of CBLR. Additionally, the delay in submitting the enquiry report beyond the 90-day period stipulated in Regulation 20(5) was deemed a violation, leading to the court ruling in favor of the petitioner and allowing the writ petition without costs.

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Issues:
Challenge to revocation of customs house agent license under Regulation 20(7) of Customs Brokers Licensing Regulations, 2013 and penalty imposition under Regulation 18 without forfeiture of security.

Analysis:

Issue 1: Violation of Regulation 20(1) of CBLR
The petitioner challenges the revocation of the license based on the issuance of a show cause notice (SCN) by the Special Intelligence and Investigation Branch (SIIB) of the Customs Department. The petitioner argues that the SCN was unclear and did not comply with the requirement of issuing a notice within 90 days from the 'offence report' as per Regulation 20(1) of CBLR. The court refers to a previous judgment where it was held that any report indicating non-compliance, misconduct, or failure to comply with regulations can be considered an 'offence report.' The court rejects the petitioner's argument, stating that the SCN issued by SIIB constituted the 'offence report' for the subsequent SCN issued by the respondent.

Issue 2: Timelines stipulated in Regulation 20(5)
The petitioner also contests the delay in submitting the enquiry report beyond the stipulated 90-day period as required by Regulation 20(5) of CBLR. The court emphasizes that previous judgments have consistently upheld the mandatory nature of the timelines set out in CBLR. Citing various cases, the court affirms that these timelines are not merely directory but must be strictly adhered to. As the enquiry report was submitted after the prescribed period, the court rules in favor of the petitioner, setting aside the impugned order revoking the license and allowing the writ petition.

In conclusion, the court found in favor of the petitioner on both issues raised, emphasizing the importance of strict compliance with the timelines and regulations set out in the Customs Brokers Licensing Regulations, 2013. The revocation of the license and penalty imposition were set aside, and the writ petition was allowed without costs.

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