2020 (1) TMI 285

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....Respondents : Ms.Hema Murali Krishnan Senior Standing Counsel ORDER Heard learned counsel for the petitioner Mr. J.V. Niranjan and the learned counsel for the revenue Mrs.Hema Murali Krishnan. 2. The petitioner has filed the present writ petition to quash the impugned Order in Original No. 59094 of 2017 dated 13/10/2017 passed by the respondent. The impugned order has been passed pursuant....

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....contention of the petitioner that the show cause notice was issued beyond the period of 90 days of the offence report and thus contrary to the Regulation 20 (1) of Custom House Agent Licensing Regulations, 2004 and was therefore time barred. Hence, the impugned order was liable to be quashed as without jurisdiction. 5. The learned counsel for the petitioner relied on the decision of this court ....

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....ubmits that the petitioner has an alternate remedy against the impugned order passed by the respondent before the Customs and Excise Service Tax Appellate Tribunal and therefore the writ petition was liable to be dismissed. 8. The learned counsel for the respondent further submits that the petitioner had also challenged the show cause notice in an earlier writ petition in W.P.Nos. 20994 and 268....

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.... receipt of the offence report." Respondent has not stated as to when the report was received. In any event, the Division Bench of Court while passing its order on 13.10.2017 in C.M.A. 730 of 2016 has viewed that show cause notice was beyond the period of 90 days from the date of the offence report. In the facts of the present case, it is evident that the offence report was dated 6.9.2016 and ther....