Customs broker licence proceedings: limitation challenge to a show cause notice was not accepted on the available record.

A show cause notice under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 was challenged as barred by the 90-day period for initiating revocation or penalty proceedings. The court noted that the notice dated 02.12.2014 could in principle amount to an offence report, but the record did not show that the Commissioner had received it or was aware of it, unlike the precedents relied on. On the available record, the limitation challenge was not accepted, the order quashing the notice was set aside, and the question of limitation was left open.

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Issues: Whether the show cause notice issued under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 was barred by the 90-day period prescribed for initiating revocation or penalty proceedings.

Analysis: The notice dated 02.12.2014 could qualify as an offence report in principle, but the record did not show that the issuing authority had received it or was even aware of it. Unlike the precedents relied on, there was no admitted receipt of an offence report by the Commissioner, and no material to establish that the proceedings were initiated beyond the prescribed period on the facts of the case.

Conclusion: The writ appeal succeeded, the order quashing the notice was set aside, and the challenge based on limitation was not accepted on the available record. The question of limitation was left open.

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