TaxTMI 
TaxTMI 
2026 (9) TMI 1782
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....to the petitioner to show cause as to why the customs brokers license should not be revoked, alleging that the petitioner as customs broker had knowingly assisted to wrongly classify the imported product under CTH No.21069030 instead of correct classification under CTH No. 08028020, thereby evading payment of Customs duty, Social Welfare Surcharge and IGST. 3. Insofar as it relates to the 2nd notice that the customs broker mis-declare the description as Betel Nut product known as Supari (unflavoured Supari) and wrongly classified under CTH No.21069030 instead of correct classification under CTH No. 08028020, thereby evading payment of Customs duty, Social Welfare Surcharge and IGST as applicable. The petitioner has submitted a reply and ....
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.... the proceedings initiated culminating into passing of impugned order lacks statutory authority. 5. He further submitted that admittedly no offence report has been received by the respondent and the proceedings initiated only on the basis of relied upon documents and therefore the order in original lacks statutory authority. In support, he relied upon the decision of the Division Bench of this Court in the case of Santon Shipping Services, Tuticorin Vs. The Commissioner of Customs, Customs House, Tuticorin and another (CMA.No.730 of 2016, dated 13.10.2017) 6. On the other hand, the learned counsel for the respondent submitted that the order in original was received without the copies of relied upon documents, therefore they addressed ....
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....f acts of commission or omission of the Customs Broker or a F card holder or a G card holder, as the case may be, under these regulations thereunder which would render him unfit to transact business under these regulations. 10. In the present case, the proceedings under Section 124 of the Customs Act was initiated without there being an offence report and the show cause notice was issued only on the basis of investigation conducted by the Directorate of Revenue Intelligence. The show cause notices under Section 124 of the Customs Act are dated 21.09.2022 and 26.09.2022 and the copies of the said show cause notices were marked to the respondents and the same were acknowledged by the respondents and there is no dispute to the same. 11. ....
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....re accompanied by the relied-upon documents. The notices and the relied-upon documents were furnished to the petitioner, and copies of the notices were also marked to the respondent. 14. Therefore, the show-cause notices, along with the relied-upon documents, contained the material necessary to constitute the offence report for the purpose of Regulation 17(1). The respondent cannot postpone the commencement of the 90 day period by subsequently calling for the same documents from the Import Section. 15. The order in original was also received by the respondent in the year 2024 and the respondent instead of initiating proceedings within a period of 90 days from the date of receipt of show cause notices under Section 124 of the Customs A....