TaxTMI 
TaxTMI 
2021 (4) TMI 24
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....the petitioner should not be forfeited and/or penalty should not be imposed under Regulation 20(1) read with Regulation 18 of the Customs Broker Licensing Regulation, 2013. 2. The impugned show cause notice has been challenged primarily on the ground that the show cause notice has been issued beyond the period of limitation prescribed under Regulation 20 read with Regulation 18 of the Customs Broker Licensing Regulation, 2013. It is submitted that the petitioner's license was suspended by an order dated 12.9.2016 under Regulation 19 of the aforesaid Regulation and therefore the impugned notice calling upon the petitioner to show cause as to why the license of the petitioner should not be revoked and the security deposited by them should ....
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....E.L.T.347 (Del.)] xiii) Ovesrseas Air Cargo Service vs Commissioner of Customs (General), New Delhi [2016 (340) E.L.T.119 (Del.)] 4. Defending the impugned order, the learned counsel for the respondents submitted that an offence case was registered against the petitioner on 7.9.2016 in respect of Bill of Entry No.6225653 dated 3.8.2016 for facilitating clearance of goods without following the KYC through a power of attorney of the petitioner. It is submitted that the petitioner who was a custom broker; a) was not only aware of the actual IEC holders in respect of M/s.M&R Enterprises, but also knew that this IEC was being mis-used by persons other than the IEC holders; b) in collusion with the persons who were m....
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....ave also considered the case laws. Procedure for revoking licence or for imposing penalty is governed by Regulation 20 of the Customs Broker Regulation, 2013. 8. Regulation 20 of the Customs Broker Regulation, 2013 is reproduced below:- 20. Procedure for revoking licence or imposing penalty. - (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense....
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....ner of Customs or Assistant Commissioner of Customs, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the said report. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation t....
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....prescribed under Regulation 20 of the Customs Broker Licensing Regulation, 2013. This Court has also taken similar view in W.P.No.26686 of 2015 in its order dated 10.01.2010. It was held as follows:- 5.The learned counsel for the petitioner submits that, the issue in the case on hand is no longer res integra, and that it is squarely covered by the decisions of this Court rendered in a batch of cases in M/s.KTR Logistics Solutions Pvt.Ltd. Vs. The Commissioner of Customs and Another and etc., 2019 SCC OnLine Mad 9481 and in Santon Shipping Services Vs. The Commissioner of Customs and Another, 2017 SCC OnLine Mad 7084. 6.The learned counsel for the petitioner further submits that the issue was also settled by several decisio....