TaxTMI 
TaxTMI 
2017 (5) TMI 1236
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....ax Appellate Tribunal ('CESTAT') in C/A/52636/2017-CU(DB). 2. Admit. 3. The following question of law is framed for consideration: (i) Was the CESTAT is justified in directing the concerned Authority to issue a show cause notice ('SCN') within 15 days for complete the proceeding within the prescribed time of three months, notwithstanding the Customs Broker Licensing Regulations 2013 ('CBLR 2013')? 4. The background facts are that the Appellant is a Customs Broker holding Customs Broker Licence valid till 2018.The Appellant is engaged in customs clearance work within in the jurisdiction of Delhi Commissionerate and adjoining Inland Container Deport (ICD), Tughlakabad. 5. In March 2016, the Directorate of Revenue Intelligence ('DRI') ini....
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....der Section 129A of the Act read with Regulation 21 of CBLR 2013 before the CESTAT. 9. On 30th March 2017 the CESTAT passed the impugned order, the operative portion of which reads thus: "5. After hearing both sides and on perusal of the records, it appears that in the instant case the licence was suspended long back and since then notice has not been issued. This is the question of livelihood of not only of the Assessee-Appellants but also of their and their employees' family. Hence, we direct the concerned authorities to issue the show cause notice within 15 days and complete the proceedings within the prescribed time limit of three months thereafter by passing a speaking and reasonable order. The Assessee-Appellants assured full co....
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....e offence report on 24th August 2016 and, therefore, that should be the date of communication of the offence report and not the letter dated 11th April 2017 subsequently written. 12. The Court has heard the submissions of Mr. Prem Ranjan Kumar, learned counsel for the Appellant and Mr. Sanjeev Narula, learned Senior standing counsel for the Respondent. 13. The facts of the case are not in dispute. After the suspension order was affirmed in terms of Regulation 19 of the CBLR 2013 by order dated 27th September 2016, no steps were taken by the Respondent in terms of Regulation 20 of the CBLR 2013. This required a SCN to be issued within 90 days from the date of receipt of the offence report. In the present case, the SCN was issued only subse....