2026 (4) TMI 956

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.... S. Baskaran For the Respondents : Mr. K.S. Ramaswamy, Senior Standing Counsel ORDER This Writ Petition has been filed by the Petitioner challenging the Show Cause Notice No.24/2025 dated 25.08.2025 issued by the 1st Respondent and Inquiry Report dated 13.01.2026 issued by the 2nd Respondent. 2. Before proceeding further, it may be relevant to note the following undisputed facts: Th....

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....Principal Commissioner of Commissioner of Customs within a period of 90 days from the date of receipt of an Offence Report. In the present case, the Offence Report was issued on 09.04.2025, but, the Show Cause Notice has been issued on 25.08.2025 i.e., after a lapse of 138 days from the date of the Offence Report which is beyond the mandatory period of 90 days as stipulated under Regulation 17(1) ....

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....spondents submitted that there is no dispute with regard to the above dates. However, the learned Senior Standing Counsel contended that though the Offence Report was issued on 09.04.2025, it was officially received by the competent authority on 06.06.2025 and the Show Cause Notice was issued on 25.08.2025, which is well within the 90 days period prescribed under Regulation 17(1) of the CBLR, 2018....

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....appeared for Respondent has placed reliance on the judgment of Kerala High Court in M/s.Cargo Care International Vs. Commissioner of Customs dated 02.12.2024, wherein, it has held that inasmuch as the consequences are not provided, the provision should be construed as directory. 7. As stated supra, this Court in a series of cases, while considering the Regulation 17(1) of CBLR, 2018, has held t....