2022 (12) TMI 1301

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....limitation. 2. The procedure for cancellation/revocation of licence is regulated by the CBLR Regulations, particularly Regulation 17, which deals with the procedure for revocation of license or imposition of penalty. 3. In terms of Regulation 17(1) of CBLR Regulations, the Principal Commissioner or Commissioner of Customs must issue a notice in writing to the customs broker within a period of 90 days from date of receipt of an offence report, proposing to revoke license or impose penalty and calling upon the customs broker to submit a written statement of defence within 30 days of receipt of the notice. The broker is to specifically seek personal hearing, if he so desires. 4. Regulation 17(2) states that upon receipt of the written....

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....ion, if he so desires, as against the said report. 9. The enquiry report has been furnished to the petitioner under cover of letter dated 07.03.2019. Admittedly, the petitioner, in this case, did not furnish any response to the enquiry report. 10. The third limb of the procedure would then stand triggered by virtue of Regulation 17(7), where the Principle Commissioner/ Commissioner of Customs is expected to consider the report as well as the representation of the broker, and pass orders either revoking the suspension of license or revoking the license itself. The revocation is to be carried out within 90 days from date of submission of the report by the Deputy Commissioner/Assistant Commissioner under Regulation 17(5). 11. The prov....

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....rit petition is concerned and is extracted below: (v) time limit for completion of suspension proceedings against CHA licensee under regulation 22: 7.1. The present procedure prescribed for completion of regular suspension proceedings take a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs recording his findings on the issue of suspension of ....

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....t case, the date of order of suspension is 20.09.2018 and hence, the overall period of nine months, as stipulated in para 7.1 of the aforesaid Circular, expires on 19.06.2019. The impugned order being passed on 21.10.2019, is barred by limitation on this ground as well. 19. The specific and repeated submissions of the learned Standing Counsel appearing for the respondents is that the delay in this case is attributable to the petitioner insofar as there has, admittedly, been no submission made in response to the enquiry report. 20. In the considered view of the Court, delay, whether attributable to the revenue or, for that matter, the broker, would not extend the timelines as set out both in the Circular and Regulations. No doubt there....