2023 (9) TMI 1734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ared, a show- cause notice was issued to the importer and to the present appellant. 2. On 31.08.2022, an offence report has been forwarded to the Principal Commissioner of Customs (Airport & Administration), who granted permission to the Commissioner of Customs, Kolkata, to act against the present appellant for alleged violation of Regulation 10 (d), 10 (m) and 10 (n) of the Customs Broker Licensing Regulation (CBLR), 2018. 2.1 On 07.10.2022, the Principal Commissioner of Customs (Airport & Administration) issued prohibition order against the appellant under Regulation 15 of CBLR,2018. 2.2 On 17.11.2022, the Commissioner (Preventive), Bhubaneswar, suspended the Customs Broker Licence for the appellant. 2.3 On 04.01.2023, the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the findings of the impugned order. 5. Heard both sides and perused the records. 6. Admittedly, in the present case, we find that the Inquiry Officer has been appointed but no inquiry has been conducted though the Licence was suspended on 17.11.2022, which shows that almost 11 months have been completed without any action being initiated as per the statutory provisions. Regulation 17 (1) is very clear that the proceedings shall be initiated by the Principal Commissioner within 90 days from the date of receipt of the Offence Report. In the case of KTR Logistics Solutions Private Limited (cited supra), the Hon'ble Madras High Court has held as under : "18. In 2017 (348) E.L.T. 640 (Mad), Commissioner of Customs v. MKS Shippin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5). .......................................... 34. Considering all the above stated facts and circumstances and by following the decisions made by this Court earlier on the very same issue as discussed supra, this Court is inclined to allow all these writ petitions and set aside the impugned proceedings." And in the case of Manjunatha Cargo Private Limited Vs. Commissioner of Customs, Bangalore reported in 2021 (375) ELT 245 (Tri.-Bang.), this Tribunal has held as under : "6.3 As far as time-limit prescribed under Regulation 17(7) is concerned, we find that the Inquiry Report is dated 15-7-2019 and if we accept that the said report was submitted on the same date, even then, as per Regulation 17(7) of CBLR, 2018....