TaxTMI 
TaxTMI 
2017 (5) TMI 879
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....4 on behalf of their client M/s.Nomita International. The container was opened by the SIIB at ICD TKD. During investigation by SIIB it was found that importer had mis-declared the imported goods along with under valuing the same. During the course of the investigation, Deputy Commissioner SIIB Delhi intimated the Commissioner (Customs) regarding mis-declaration and the offense allegedly committed by the Customs Broker. Taking note of such intimation by the SIIB, the Ld. Commissioner commenced the disciplinary proceedings against the customs broker by ordering suspension of their license on 20.03.2015. The suspension was further confirmed on 24.04.2015. On completion of the investigation by the customs officers, the Principal Commissioner, I....
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....contravened. Accordingly, he argued that the impugned order is liable to be set aside. 4. Ld. DR supported the impugned order. He argued that the letter dated 10.03.2015 sent by Deputy Commissioner SIIB cannot be considered as the Offence Report since it is in the form of a preliminary report at the commencement of investigation. After conclusion of investigation of the customs offence and issue of the relevant show cause notices dated 19.11.2015, the Deputy Commissioner has forwarded the same to the Respondent Commissioner on 05.04.2016. Only such intimation containing the full details of the alleged offence on the part of the appellant should be considered as the Offence Report. He further argued that further proceedings under CBLR 2013....
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....ion by Deputy Commissioner SIIB dated 10.03.2015 as the Offence Report. 8. The time schedules prescribed under CBL Regulations, 2013 are as follows:- CBLR, 2013 Purpose Specified Time Period 20(1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 Days from the date of receipt of an Offence Report. 20(5) Preparation of Report of Inquiry by the Deputy/ Assistant Commissioner. Within 90 Days from the date of issuance of the show cause notice. 22(7) Passing of order by the Commissioner. Within 90 Days from the date of submission of the Inquiry Report. TOTAL DURATION - 270 DAYS OR 9 MONTHS 9. It is seen from the records that Commissioner of Customs, Delhi received the intimation of irregularities i....
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....imit under Regulation 22 (5). Therefore, considering the fact that the whole proceedings are to be commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the Offence Report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." 12. Hon'ble Madras High Court has further emphasised the observance of time limits strictly under the CHALR, 2004/CBLR, 2013 in the case of Saro International Freight System Vs. CC, Chennai [2016 (334) ELT 289 (Ma....