2026 (6) TMI 320

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....d holder of regular licence valid up to 23.05.2028 issued under Regulation 9(1) of Custom House Agent Licensing Regulations (CHALR), 2004 and with due permission from Cochin Customs Commissionerate, appellant had extended Customs broker activities to Chennai, Mumbai, Bangalore and Hyderabad. In 2018, appellant had filed 2(two) shipping Bills for export of 'safety matches' claiming benefit under Merchandise Exports from India Scheme (MEIS) for the exporter M/s. Kaliswari Colour Match Works, by declaring the goods 'safety matches' under Customs Tariff Heading (CTH) 36050090. The Appellant-CB was handling their shipments for the last 15 years. After 3(three) years from filing of the shipping bills, on scrutiny of the documents ....

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....bmitted reply vide letter dated 10.11.2022. Thereafter an inquiry report dated 23.12.2022 was submitted by Deputy Commissioner of Customs under Regulation 17(5) of CBLR, 2018 and a copy was forwarded to the appellant on 12.01.2023. On receipt of the inquiry report, appellant vide letter dated 20.03.2023 submitted a detailed representation. As per the appellant without considering the submissions, representation to the inquiry report and without giving an opportunity for cross examination as requested vide reply to SCN, the adjudicating authority, Commissioner of Customs vide impugned order imposed penalty of Rs. 50,000/- on appellant under Regulation 18 of CBLR, 2018 for the alleged violation of provisions of CBLR, 2018. Aggrieved by the im....

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....the provisions of Customs Broker Licensing Regulations, 2018. b. whether the show cause notice issued by Cochin customs under Regulation 17(1) of the Customs Brokers Licensing Regulation, 2018 is time barred. c. whether the imposition of penalty on the Appellant-CB under Regulation 18 of CBLR,2018 is tenable. 8. As regards initiation of the proceedings against the appellant based on the show cause notice issued by the Tuticorin Customs, we find that Regulation 17(1) of CBLR, 2018 enjoins that a show cause notice is required to be issued within a period of 90(ninety) days of receipt of the offence report. We find that in this case the proceeding were initiated by the Cochin Customs based on the show cause notice SCN No.1....