2021 (8) TMI 303

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....he 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 Revenue was justified in imposing penalty und....

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....ngs 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 Pvt. Ltd.,Mr. S. Loganathan Vs. Commissioner of Customs. 2019 (4) TMI 1713....

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....here 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 and also the decisions of the Hon'ble Delhi High Court, has reiterated the followin....