2016 (12) TMI 571

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...., Id. Counsel and Revenue has been represented by Ms. Suchitra Sharma, Id, AR. 3. The appellant based on appeal memorandum mainly submits as follows: (i) Continuing suspension of CB licence without issuing the notice under Regulation 20 of CBLR 2013 is not sustainable. (ii) The suspension under Regulation 19 ibid in itself was wrong and further continuation of suspension of CB licence, without issue of the show cause notice within specified time period of 90 days from the date of receipt of offence report under Regulation 20 is contrary to statutory provision. (iii) In A. M. Ahamed & Co. vs. Commissioner of Customs ((Imports) Chennai-2014 (309) ELT 433 (Mad.) and in Lohia Travels & Cargo vs. CC (General), New Delhi -2016 (331) E....

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....15.03.2016, the date when the appellant's licence was suspended. Regulation 20(1) of CBLR, 2013 is clear that within 90 days on receipt of the offence report, a show cause notice has to be issued to the said custom broker for revocation of licence or imposition of penalty. In the present case, the Revenue has confirmed the suspension of the custom broker licence vide the impugned order dated 13.04.2016 (which is in the nature of penalty). However, no show cause notice in writing was issued to the custom broker for which time limit is 90 days from the date of receipt of offence report against the custom broker. In the present case, the said time limit of 90 days has expired long back. If the date of receipt of offence report is taken as ....