TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1376
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....24 (PAN: FFCFC0459K) of the appellant in terms of Regulation 16(2) of the Customs Brokers Licensing Regulations (CBLR), 2018. In the said order, the Ld. Commissioner has also ordered for initiating proceedings under Regulation 17 of the CBLR for revocation of the Customs Broker Licence of the appellant. 2. The appellant submits that initially, their Customs Broker Licence was suspended vide CB Order 36/2019 dated 01.05.2019 by the Ld. Commissioner, under Regulation 16(1) of the CBLR, 2018; vide impugned order dated 23.05.2019, the suspension was confirmed under Regulation 16(2); thereafter, no Notice under Regulation 17(1) of the CBLR, 2018 has been issued to the appellant so far. 2.2. It is the contention of the appellant that in ter....
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....irti Cargo v. Commissioner of Customs (Gen.), New Delhi [2016 (339) E.L.T. 107 (Tri. - Del.)] vi. Sadguru Forwarders (P) Ltd. v. Commissioner of Cus. (Airport & Admn.), Kolkata [2019 (370) E.L.T. 1349 (Tri. - Kol.)] 2.4. Accordingly, the appellant prayed that the impugned order dated 23.05.2019 is liable to be set aside and operation of the said Customs Broker Licence be allowed with immediate effect. 3. The Ld. Authorized Representative for the Revenue reiterated the findings of the Ld. adjudicating authority in the impugned order. 4. Heard both sides and perused the appeal documents. 5. We find that the Licence of the appellant was initially suspended vide CB Order No. 36/2019 dated 01.05.2019 under Regulation 16(1) o....
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....shall" issue within "ninety days from the date of receipt of offence report." If calculated from 10-5-2018, the SCN would have been delayed, however, since the show cause notice states that the document was received only on 18-5-2018, the SCN issued on 10-8-2018 is stated to have been issued within time. 12.1 Once an Offence Report is issued, the time period as provided in the CBLR commences. The scheme of these Regulations is such that even a delay in one or more sub-regulation(s) of Regulation 17 of CBLR, 2018 will have a cascading effect on the subsequent timelines, causing a consequential delay at each stage. 12.2 The Inquiry Report submission under sub-regulation (5) of Regulation 17 was to be done within 90 days of t....
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.... .................. 14. It can be seen that the timelines as prescribed under various Regulations in CBLR, 2018, have been consistently held by the Courts as mandatory in nature. Each timeline is sacrosanct, and the idea of prescribing a time limit by statute becomes redundant if not adhered to. Therefore, it is not just the overall timeline of 270 days (as set forth in the Circular No. 9/2010, dated 8-4-2010) that needs to be followed, but also each and every timeline as prescribed in the CBLR, 2018. 14.1 Timelines cannot be overlooked by Revenue by citing reasons on merits. We are bound by the decisions, as discussed above, passed by the Coordinate Benches of this Court and other High Courts, which state that each ti....
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....t out an overall time limit for completion of suspension proceedings against a license holder and states in para 7.1 as follows : '7.1 The present procedure prescribed for completion of regular suspension proceedings takes a long time since it involves inquiry proceedings, and there is no time limit prescribed for completion of such proceedings. Hence, it has been decided by the Board to prescribe an overall time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs recording his findings on the issue of suspension of CHA license, and for ....