TaxTMI 
TaxTMI 
2025 (6) TMI 1367
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....ennai, whereby it was ordered that the suspension of the appellant's Customs Broker License which had been suspended by a preceding Order No.02/2025 dated 06.01.2025, be continued, in terms of Regulation 16(2) of the Customs Brokers Licensing Regulations, 2018 (CBLR 2018). 2. Succinctly, the facts are that the appellant is a licensed Customs Broker having a license No.R-302/CHA valid upto 07.01.2026. Based on an offence report dated 05-12-2024 issued by the Additional Commissioner of Customs, Chennai IV Commissionerate, the Customs Broker License of the appellant was suspended. The allegation in the offence report was that on 14-11-2024 the appellant produced a tampered and fake self-sealing permission letter dated 04.08.2023 while clearin....
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.... why the customs broker license issued to the appellant should not be revoked, the security deposited by the appellant should not be forfeited and why penalty should not be imposed upon the appellant in terms of Regulation 14 and 18 of the CBLR, 2018. The SCN ibid was issued under regulation 17(1) of the CBLR, 2018 and a copy of the same produced by the appellant was taken on record in as much as we are satisfied that its production is for sufficient cause since the appeal itself has been listed consequent to an out of turn hearing allowed earlier as the matter concerns the livelihood of the appellant. 4. Shri. Hari Radhakrishnan, Advocate appeared and argued on behalf of the appellant. The Ld. Counsel contended that the impugned order its....
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....cs v CC, (General), 2016 (338) ELT 347 (Del) and Jai Logistics Services Pvt Ltd v Principal Commissioner of Customs, Chennai-VII, (2024) 16 Centax 362 (Mad). 5. Mr. Sanjay Kakkar, Ld. Authorised Representative, appeared for the Respondent and reiterated the findings in the impugned order. 6. Presently, the issuance of show cause notice No.09/2025 dated 17-03-2025 issued on 18-03-2025 having DIN : 20250373mz000000D81E (SCN), under Regulation 17(1) of the CBLR,2018 is an undisputed fact. We find that in light of the SCN No.09/2025 as detailed supra having been issued and its production is with sufficient cause since the appeal itself has been taken up for out of turn hearing as the matter concerns the livelihood of the appellant; such chang....
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....in thirty days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. 8. Indisputably, the show cause notice No.09/2025 dated 17-03-2025 which came to be issued on 18-03-2025, itself in para 2 therein states as under: " An offence report, vide Letter No.CUS/DOCK/REG/12/2024-Docks dated 05.12.2024 and the relied upon documents, was received from ADC, Chennai-IV Commissionerate, Chennai Custom House in this office on 09.12.2024, detailing irregularities involving M/s. Kailash Shipping Services P....
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....he 1st respondent that the 90 days limitation contemplated under Regulation 22(1), is directory. It is also not the case of the 1st respondent that the show cause notice was issued within the limitation period of 90 days from the date of offence report. 44. Since the offence report was dated 22.9.2010 and the show cause notice, admittedly, was issued only on 18.11.2011, there can be no doubt that the said show cause notice was issued well beyond the period of limitation of 90 days. 45. Whatever be the claim and counter claim on the merits, in this appeal can, in our view, they get shadowed by the failure on the part of the Revenue in not acting in time, by issuing the show cause notice, within the period as contemplated under Regulation....