TaxTMI 
TaxTMI 
2021 (12) TMI 634
X X X X Extracts X X X X
X X X X Extracts X X X X
....pugned show cause notice dated 01.06.2021 is time barred in terms of Regulation 17(1) of the aforesaid regulation, as per which the Principal Commissioner of Customs has to issue the notice in writing to Custom Brokers within a period of 90 days from the date of receipt of the offence report stating the grounds on which it is proposed to revoke the license. 2.The learned counsel for the petitioner submits that there is no dispute that the offence report was received by the respondent on 18.12.2020 and therefore, the impugned show cause notice was beyond the period of 90 days time limit prescribed under Regulation 17(1) of the aforesaid regulation. 3.The learned counsel for the petitioner has placed reliance on the decision of the Divi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed as being issued beyond the period of limitation. Therefore, there is no justification keeping the petitioner's lilcense suspended any longer. Therefore, impugned order dated 09.06.2015 (impugned in W.P.No.38433 of 2015) is also quashed. 9.In the light of the above discussion, both the writ petitions are allowed with consequential relief to the petitioner. Consequently, connected miscellaneous petitions are closed. No costs." The learned counsel for the petitioner therefore submits that the impugned show cause notice is time barred and without jurisdiction and therefore, it is liable to be quashed as prayed for. 5.The learned standing counsel for the respondents would submit that even though the investigation report is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Investigation Report without RUDs cannot be considered as a complete Report. Therefore, the RUDs are very much necessary before initiation of any action. In view of the above, it is submitted that the date of receipt of offence/investigation report has been taken as 21.05.2021 and the subject Show Cause Notice dated 01.06.2021 issued by the Pr.Commissioner of Customs, Chennai-VIII, is legal and passed under his jurisdiction within the time limit of 90 days prescribed under Regulation 17 of CBLR, 2018." Therefore, the learned standing counsel for the respondents would submit that the writ petition is devoid of merits and the petitioner should be asked to file appropriate reply to the show cause notice and participate in the proceedings in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... expression "Offence Report" has also been defined in explanation to Regulation 17 and it reads as under: "17. Procedure for revoking license or imposing penalty.- (1). ..... (2). ..... ..... ..... ..... (9). ..... Explanation.- Offence report for the purposes of this regulation means a summary of investigation and prima facie framing of charges into the allegation of acts of commission or omission of the Customs Broker or a F card holder or a G card holder, as the case may be, under these regulations thereunder which would render him unfit to transact business under these regulations." 10.The argument putforth on behalf of the respondents that the Relied Upon Docume....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r as far as the period of limitation is concerned. Regulation 22 of CHALR 2004 and Regulation 17 of 2018 regulation are para materia and they read as under :- Custom House Agent Licensing Regulations, 2004 Custom Brokers Licensing Regulations, 2018 22. Procedure for suspending or revoking license under Regulation 20:- (1).The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of....