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2016 (12) TMI 571 - AT - CustomsRevocation of CHA licence - the appellant s Customs Brokers licence was suspended vide order dated 15.03.2016 and confirmation of the suspension was done vide the impugned order dated 13.04.2016. Regulation 20 of Customs Brokers Licencing Regulation, 2013 (CBLR) specifically says that Revenue (Principal Commissioner/ Commissioner) shall issue a notice in writing to the Customs Broker within a period of 90 days from the date of receipt of offence report stating the grounds on which it is proposed to revoke the licence or impose penalty. Held that - In the present case, the suspension was confirmed against the appellant vide impugned order dated 13.04.2016 and period of 90 days from the date of impugned order also expires on 12.07.2016. However, even by 12.07.2016 the revenue has not issued any show cause notice in this regard to the appellant, thus, not adhering to the provisions of Regulation 20(1) of CBLR, 2013 - In effect the Revenue by non-issue of show cause notice to the appellant custom broker within the period of 90 days from the date of receipt of offence report (which is factually 29.02.2016, when Joint Commissioner of SIIB, Air Cargo Import Commissionerate, New Delhi informed Commissioner regarding the violation of Rules and Regulation contained in CBLR 2013 by the respective staff of the appellant as mentioned in para 2 of the impugned order), has violated the provisions of Regulation 20(1) of CBLR, 2013. Thus, when within 90 days of this date i.e. 29.02.2016 (date of receipt of offence report), which happens to be over on 28.05.2016, Revenue did not issue show cause notice to appellant, it violated the provisions of Regulation 20(1) of CBLR, 2013. Though suspension order was issued on 13.03.2016 and confirmation of the same was done by the impugned order dated 13.04.2016, the inaction of Revenue by non issuance of show cause notice as per Regulation 20(1) of CBLR, 2013 makes continuing suspension invalid in the eyes of law. The result is that the appellant s right to carry on his profession and to earn livelihood has been affected without following the proper procedure prescribed under relevant provisions of CBLR, 2013. Suspension of licence set aside - appeal allowed - decided in favor of appellant - CHA assessee.
Issues:
Appeal against confirmation of suspension of Customs Brokers license without issuance of notice under Regulation 20 of CBLR 2013. Analysis: The appellant challenged the suspension of their Customs Brokers license without the issuance of a notice under Regulation 20 of CBLR 2013. The appellant argued that the continuation of suspension without issuing a notice within the specified time period of 90 days from the date of receipt of the offense report, as required by Regulation 20, was contrary to statutory provisions. Citing case laws, the appellant contended that the time limits prescribed in the regulations are mandatory and not directory. The Revenue, represented by the Id. AR, reiterated the findings in the impugned order. Upon careful consideration of the facts, submissions, and case laws presented by both sides, the Tribunal noted that Regulation 20 of CBLR 2013 mandates the issuance of a notice within 90 days from the date of receipt of the offense report for revocation of license or imposition of penalty. In this case, the appellant's license was initially suspended on 15.03.2016, and the suspension was confirmed on 13.04.2016 without the issuance of a show cause notice within the stipulated 90-day period. The Tribunal observed that no show cause notice was issued within the required timeframe, rendering the continuing suspension invalid in the eyes of the law. The failure to follow the proper procedure prescribed under the relevant provisions of CBLR 2013 affected the appellant's right to carry on their profession and earn a livelihood. Citing precedents, the Tribunal set aside the impugned order confirming the suspension and allowed the appeal. In conclusion, the Tribunal found that the failure to issue a show cause notice within the prescribed 90-day period from the date of the offense report violated Regulation 20(1) of CBLR 2013. As a result, the continuing suspension of the appellant's Customs Brokers license was deemed invalid, and the impugned order confirming the suspension was set aside, allowing the appeal.
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