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2021 (9) TMI 32 - AT - CustomsRevocation of Customs Broker license - forfeiture of security deposit - imposition of penalty - time limitation - order passed after the expiry of ninety days from the date of submission of the report by the Deputy Commissioner of Customs - whether because of the provisions of section 6 of the 2020 Act relating to Relaxation of the Time Limit under certain Indirect Tax Laws , the time period stipulated under regulation 17(7) of the 2018 Regulations for passing an order within ninety days from the date of submissions of report by the Deputy Commissioner of Customs, stands extended upto 30.09.2020? HELD THAT - A perusal of section 6 of the 2020 Act makes it clear that the time limit specified in, or prescribed or notified under the Customs Act falling between 20.03.2020 to 29.09.2020 for issuance of any order by any authority shall stand extended upto 30.09.2020. It is no doubt true that the Customs Act does not prescribe time limit for completion of any proceeding or issuance of any order, but time limit has been prescribed under the 2018 Regulations notified under the Customs Act - Such being the meaning assigned to under the Act , there is no manner of doubt that section 6 of the 2020 Act would also extend the time limit for an order to be passed under the Regulations framed under the Act. Thus, the time limit of ninety days prescribed in regulation 17(7) of the 2018 Regulations for issuance of the order within ninety days from the date of submission of the report by the Deputy Commissioner of Customs shall stand extended upto 30.09.2020. It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. This is for the reason that in view of the provisions of section 6 of the 2020 Act, the period prescribed under regulation 17(7) of the 2018 Regulations stands extended upto 30.09.2020. The appeal may now be listed for hearing on 14.09.2021.
Issues Involved:
1. Whether the order dated 10.09.2020 revoking the Customs Broker license was passed within the mandatory time limit prescribed under regulation 17(7) of the Customs Broker Licensing Regulations, 2018. 2. Whether the time limit prescribed under regulation 17(7) of the 2018 Regulations was extended by section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Issue-wise Detailed Analysis: 1. Mandatory Time Limit under Regulation 17(7) of the 2018 Regulations: - The Appellant argued that the order revoking the Customs Broker license should be set aside as it was passed after the expiry of ninety days from the date of submission of the report by the Deputy Commissioner of Customs, which is mandatory under regulation 17(7) of the 2018 Regulations. - Regulation 17(7) states: "The Principal Commissioner or Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the license of the Customs Broker within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs." - It was undisputed that the report was submitted on 08.06.2020 and the order was passed on 10.09.2020, beyond the ninety-day period. 2. Extension of Time Limit by Section 6 of the 2020 Act: - The Department contended that section 6 of the 2020 Act extended the time period prescribed under regulation 17(7) due to the COVID-19 pandemic. - Section 6 of the 2020 Act states: "the time limit specified in, or prescribed or notified under, the said Acts which falls during the period from the 20th day of March, 2020 to the 29th day of September, 2020... shall stand extended to the 30th day of September, 2020." - The Tribunal examined whether the time period stipulated under regulation 17(7) of the 2018 Regulations was extended by section 6 of the 2020 Act. - It was determined that the phrase "under the Act" includes regulations framed under the Act, thus extending the time limit for orders under the 2018 Regulations to 30.09.2020. - The Tribunal referenced the "Law Lexicon" which defines "under the Act" as including rules or bye-laws framed by a subordinate law-making authority empowered by the parent Act. - The Tribunal concluded that the ninety-day period prescribed in regulation 17(7) of the 2018 Regulations was extended up to 30.09.2020 by section 6 of the 2020 Act. Conclusion: - The Tribunal did not accept the Appellant's contention that the order should be set aside merely because it was passed after the ninety-day period from the date of submission of the report by the Deputy Commissioner of Customs. - The appeal was scheduled for further hearing on 14.09.2021. Pronouncement: - The judgment was pronounced in open court on 27.08.2021.
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