2025 (4) TMI 529

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....he petitioner has challenged the impugned show cause notice dated 28.03.2022 as well as the impugned Inquiry Report dated 17.06.2022 on the following grounds: a) The 90 days time limit prescribed under Regulation 17 (5) of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018) has not been followed by the respondents; b) The total time period to complete the proceedings against the customs broker as per the regulations of CBLR, 2018 is 270 days from the date of receipt of the offence report. In the present case, two years have gone by and the proceedings are yet to be concluded. 3. The petitioner is a customs broker. His licence is sought to be revoked under the impugned proceedings. Learned counsel for the petiti....

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....n 90 days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner Customs under sub-regulation (5). According to the learned counsel for the petitioner, till date, no final orders have been passed and therefore, regulation 17 (7) of the CBLR, 2018 has also not been adhered to by the respondents. 6. Learned counsel for the petitioner drew the attention of this Court to a Division Bench Judgment of this Court dated 13.10.2017 passed in C.M.A.No.730 of 2016 in the case of Santon Shipping Services Vs. The Commissioner of Customs, wherein similar regulations pertaining to Customs House Agent viz., regulation 22 (1) of the Customs House Agents Licensing Regulations, 2004 (CHALR, 2004) was held ....

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....f Customs referred to supra, wherein similar regulations were held to be mandatory. Admittedly, the decision rendered by the Division Bench of this Court dated 13.10.2017 in C.M.A.No.730 of 2016 in the case of Santon Shipping Services Vs. The Commissioner of Customs referred to supra has attained finality. 9. The learned Single Judge of this Court has also followed the aforesaid Division Bench Judgment of this Court in his decision rendered in the case of KTR Logistics Solutions Pvt. Ltd. Vs. Commissioner of Cus., Chennai reported in 2020 (371) 685 (MAD.) by holding that CBLR, 2018 are mandatory in nature and therefore, the timelines fixed under those regulations will have to be strictly followed. 10. As observed earlier, the responde....