TaxTMI 
TaxTMI 
2018 (5) TMI 841
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....abhan 1. The present appeal is filed against the Order-in-Original No. 11/2018 dated 09/02/2018. The appellant is a Customs Broker licensed by the Commissioner of Customs, New Delhi. Proceedings were initiated against the appellant by issue of show cause notice dated 23/08/2017 proposing for revocation of the Customs Broker License issued under the Customs Broker Licensing Regulation, 2013. Afte....
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....was on the basis of the Order-in-Original dated 28/04/2017 passed by the Principal Commissioner Customs, New Custom House, New Delhi in which the alleged Customs offence was adjudicated by the Commissioner. Hence, it is his submission that date of this Order-in-Original should be considered as the Offence Report based on which the CBLR proceedings stand initiated. In terms of Regulation 20, the sh....
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.... has been taken cognizance of by the disciplinary authority on the basis of the Order-in-Original dated 28/04/2017 in which the alleged customs offence was adjudicated and decided. Hence this is to be regarded as the Offence Report and the period of 90 days from the date of such order would expire towards the end of month of July, 2017. Since the show cause notice has been issued beyond the period....