TaxTMI 
TaxTMI 
2021 (12) TMI 634
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.... 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 Division Bench of this Court, dated 13.10.2017, r....
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...., 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 dated 10.12.2020, the report did not accompany the Relied Upon Documents....
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...., 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 initiated by the first respondent. 6.I have considered the arguments of the learned couns....
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....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 Documents (RUDs) were furnished to the department only on 24.05.2021 by the second respondent cannot be countenanced. The said letter even if received on 31.05.....
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....:- 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 dense and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assista....