2021 (8) TMI 303

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....ive ORDER This appeal is filed by the appellant against the order of the Commissioner of Customs (Preventive), Trichy, in Order-in-Original No. 2/2020 (CB) dated 02.06.2020 whereby, the Commissioner has imposed a penalty of Rs. 50,000/- on the appellant, under Regulation 18 of Customs Broker Licensing Regulation ('CBLR' for short), 2018. 2. The only issue in this appeal is, whether the Re....

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....prescribed under the Regulation, the proceedings itself is irregular and consequently no penalty was exigible. 1. Masterstroke Freight Forwarders Pvt. Ltd. Vs, Commissioner 2016 (332) ELT 300 (Mad.) 2. Sowparnika Shipping Services Vs. CC, Chennai 2017 (352) ELT 286 (Mad.) 3. Kalki Shipping Associates Vs. CC, Chennai 2019 (368) ELT 319 (MAD.) 4. Sabin Logistics P....

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....s an upper limit of 90 days from the date of receipt to issue a notice in writing. There is no dispute here that the SCN was issued on 15.10.2019, which is clearly beyond the prescribed 90 days statutory period. Hon'ble jurisdictional High Court in the case of M/s. Sabin Logistics Pvt. Ltd., Mr. S. Loganathan Vs. Commissioner of Customs - 2019 (4) TMI 1713, after noticing its own earlier decisions....

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....xclusion therefrom should also be provided for specifically.. ........" This being the settled position of law, the excuse pretended by the adjudicating authority that some of the documents required translation, is no ground to endorse inaction in the non-issuance of SCN within 90 days. The authorities are expected to adhere to the time limit and the Regulation in question does not carve out an....