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Issues: Whether the revocation of the customs broker's licence by the Principal Commissioner under the Customs Brokers Licensing Regulations, 2018 was vitiated by failure to pass the order within the 90-day period prescribed by Regulation 17(7), and whether the impugned revocation order must be set aside.
Analysis: Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018 requires the Principal Commissioner or Commissioner of Customs to pass an order revoking or restoring a licence within ninety days from the date of submission of the inquiry report by the Deputy Commissioner or Assistant Commissioner. The inquiry report in this case was submitted on 28-03-2022, but the Order-in-Original was passed on 16-08-2022, which is more than 130 days after submission of the inquiry report. The Tribunal found no saving provision in CBLR 2018 permitting extension of the 90-day limit and noted that the impugned order does not comply with the statutory time-limit mandated by Regulation 17(7). The adjudicating authority had otherwise followed principles of natural justice, but the statutory time violation was independently determinative.
Conclusion: The revocation order is set aside for failure to comply with the 90-day time limit under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018. The appeal is allowed in favour of the appellant.