TaxTMI 
TaxTMI 
2016 (2) TMI 10
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....013 and forfeited the bank guarantee of Rs. 75,000/- furnished by the appellant vide order dated 13th Feb. 2015. 2. The facts of the case are that the appellant is a Custom House Broker operating under license issued by the Commissioner of Customs [General), New Delhi. Initially vide order dated 16.12.2013 the Custom Broker License was suspended on the ground that the appellant failed to exercise supervision to ensure proper conduct of his employees in transaction of business and accordingly is responsible for mis-conduct of his employees. Thereafter, the proceedings were initiated against the appellant under Regulation 20 by issuance of the Show Cause Notice dated 17.6.2014 and thereafter their CHA licence was revoked by way of impugned o....
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....ond the prescribed time limit as per Regulation 20 of the said Regulation. Therefore, the order of revocation of Custom Broker Licensing is to be set aside in the light of the decision of this Tribunal in the case of M/s Surpass Freight Forwarders vide Final Order No. 41020/2015 dated 26.8.2015 = 2015-TIOL-2436-CESTAT-MAD. He also relied on the decision of the Hon'ble High Court of Madras in the case of CC Vs. AM. Ahmed & Co. in writ petition No. 371/2015 vide order dated 2.7.2015. 4. On the other hand, ld. DR opposed the contention of ld. Counsel and submits that it is admitted fact that the appellant has violated the regulation of Custom Broker Licensing Regulation 2013 and their license was also suspended. Therefore, the show cause ....
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....re not admitted by the Customs House Agent. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine....
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.... 129 of the Act. As per Regulation 20(1), the Commissioner of Customs is required to issue a notice in writing to the Custom Broker within a period of 90 days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the license or impose penalty. Admittedly, in this case the DRI has intimated to the Commissioner regarding offence vide their letter dated 7.10.2013 which was received in the office of the Commissioner on 8.10.2013. Furthermore, a Show Cause Notice was also issued to the appellant by the DRI under Customs Act, 1962 on 31.10.2013 and the Show Cause Notice under Regulation 20(1) has been issued on 17.6.2014 which is admittedly beyond a period of 90 days prescribed under Regulation 20(1....
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....quires the public authority to act publicly to pass public order and he fails to do so within the time prescribed, recourse to that provision is no more available to him on the expiry of the period so stipulated. Therefore, when the mandatory requirement of the Regulation was paid scanty regard, the appellant is correct to plead that he is entitled to the benefit of the principles relating to limitation laid down by the judgment of the Hon'ble Madras High Court in the aforesaid judgement. 8. It is surprising that when the offence report came to record on 7.10.2013, revocation of licence was made on 19.1.2015 and that too without a notice issued within the period stipulated by Regulation 20 of CBLR 2013. In the meantime, 16 months have....