2023 (5) TMI 725

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....(1) of the Customs Brokers Licensing Regulations 2018 the 2018 Regulations has been assailed in this appeal. 2. The contentions that have been raised in this appeal by Shri Akhil Maggu, learned counsel appearing for the appellant are that neither is the corrigendum/addendum dated 05.11.2018 that was issued to the show cause notice dated 24.09.2018 issued by the Additional Commissioner of Customs, ICD-PPG, New Delhi an office report under regulation 17 of the 2018 Regulations, nor has the Principal Commissioner of Customs issued the notice in writing to the Customs Broker within a period of ninety days from the date of receipt of offence report. It is for these reasons that the learned counsel for the appellant submitted that the impugned o....

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....e export benefits in respect of various consignments. The relevant portion of the show cause notice dated 11.02.2019 is reproduced below : "2. Whereas this office has received an offence report in form of Corrigendum/Addendum to Show Cause Notice issued by the Additional Commissioner of Customs, ICD, Patparganj, New Delhi issued under C.No. VIII(6)ICD/PPG/M.A. Brass/94/2018/27140 dated 05.11.2018 received in this office on 14.11.2018 where in it has "been stated that their office has investigated a case that a number of a number of exporters were engaged in filing shipping bills with a view to fraudulently claiming inadmissible export benefits in respect of their numerous consignments. The intelligence further indicated that in view of, t....

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....In line no. 4 in the para No. 36.1 of page no. 26 of the Show Cause Notice, after the date "01.08.2018", the word, date, letters and figure "and 21.09.2018 (RUD-39A)" are inserted. 3. List of RUDs enclosed with Show Cause Notice is substituted with the new list of RUDs enclosed herewith. [Emphasis supplied]" 7. The corrigendum / addendum does not refer to any allegation against the appellant. In fact, a perusal of the said corrigendum / addendum to the show cause notice shows that it merely corrects the numbers of the relied upon documents mentioned in paragraph 9 (a), paragraph 34 and 36.1 of the show cause notice dated 24.09.2018. It cannot, therefore, be treated as an offence report. In this view of the matter, the show cause not....