2025 (12) TMI 1265

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....ner has challenged the impugned order on the ground that it has been passed in violation of regulations 17(1), 17(5), 17(7) of Customs Brokers Licensing Regulations (CBLR), 2018. According to the petitioner, the timeline fixed under the aforesaid regulations have to be strictly followed by the respondent and since the same has not been followed, the impugned orders have to be quashed. The learned counsel for the petitioner in support of the petitioner's contentions that the timeline fixed under the CBLR, 2018 are mandatory, relies upon the following authorities :- (a) Syed Khalid Ahmed Vs. The Principal Commissioner of Customs (General) & Anr. rendered by this Court on 21.03.2025 in W.P.Nos.577 & 581 of 2025; (b) M/s.Sea Q....

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....seen from the impugned order, the impugned order has to be quashed. 4. On the other hand, learned Junior Standing Counsel appearing for the respondent has placed on record her written submissions as well as the dates and events. She would submit that though the offence report is dated 04.10.2023, but the same was received by the respondent only on 10.10.2023. She would also submit that the supporting documents for the offence report dated 04.10.2023 were received by the respondent only on 03.11.2023 and therefore, according to her, the show cause notice dated 31.01.2024 issued by the respondent is well within time. She further submits as follows :- (a) the timelines prescribed under Regulation 17 of the CBLR, 2018 are only direc....

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....w the consistent view taken by this Court through its decisions rendered by learned Single Judges as well as by the Division Bench. Therefore, this Court is of the considered view that the timelines fixed under regulations 17(1), 17(5) and 17(7) of the CBLR, 2018 are mandatory and they have to be strictly followed. 6. Admittedly, in the case on hand, though the offence report was issued on 04.10.2023 itself, the show cause notice was issued by the respondent to the petitioner only on 31.01.2024, which is beyond the period of 90 days prescribed under regulation 17(1) of CBLR, 2018. Similarly, the enquiry report is dated 19.02.2025, and the show cause notice is dated 31.01.2024 and since the enquiry report was submitted beyond the period o....