2025 (10) TMI 982

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....ion has been filed. 3.The reason for issuing such an order was because one exporter by name M/s.J.Tex India had fraudulently availed ineligible IGST refund, drawback and reward by using bogus GST registration. The writ petitioner, as the customs broker of the said exporter, had filed seven shipping bills in their name. 4.The learned counsel for the writ petitioner assails the impugned order on several grounds. The foremost ground put forth is that the impugned action is time barred. Admittedly, the cause of action had arisen way back in June - September, 2018. The fraud committed by the exporter was noticed by DRI and investigation was taken up. The export had taken place through Mumbai Customs Commissionerate which was duly informed.....

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....n 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.Explanation to Regulation 17 is as follows:- "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." 9.Regulation 17 sets out the procedure for revoking the license of a customs broker or imposing penalty.....

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....in any particular format. The only requirement is that the offence report has to emanate from an official source. The offence report must be received by the office of the licensing authority and the limitation period will start running only from the date of its receipt. Even if the licensing authority can be attributed with knowledge in this regard, that would not count for the purpose of limitation. It is the date of receipt of the offence report that is material. Such an interpretation alone would be in consonance with the text of Regulation 17. 11. Limitation is always a mixed question of fact and law. The writ petitioner in his affidavit had pleaded as follows:- "16. Further to the same, the respondent had also wrongly held ....

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.... with the investigation report dated 22.07.2020. All the relevant particulars including the role of the writ petitioner have been set out therein. It had been specifically observed that the writ petitioner herein did not exercise due diligence in discharging their obligations as required under Regulation 10(n) of the CBLR, 2018. In the light of the interpretation of the expression "offence report" set out earlier, the prohibitory order dated 18.11.2020 issued by the Principal Commissioner of Customs (General), Mumbai Zone - I undoubtedly qualifies to be an offence report. 14.The aforesaid order dated 18.11.2020 reads that copy of the same has been marked to the Commissioner of Customs, Tuticorin. It is well settled that all official acts....