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TMI Blog2017 (5) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Held that: - Regulation 20 (1) of the CBLR 2013 is categorical in that prior to revocation of the licence, a SCN in writing has to be issued to the Customs Broker. The SCN has to be issued within a period of 90 days from the date of receipt of the 'offence report'. The SCN in the present case was issued only on 16th December 2016, more than six months after the revocation of the Appellant's licence. It was issued in fact after the impugned order dated 17th October, 2016 of the CESTAT - Unless the Department is able to show that there is a final report which is dated not later than 90 days prior to the SCN dated 16th December, 2016, there would be no compliance with the mandatory time limit set down under Regulation 20 (1) of CBLR 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upto 9th October, 2021. A letter dated 28th March, 2016 was written by the Joint Commissioner (SIIB-Exports) informing the Commissioner, Customs General Commissionerate, New Custom House, New Delhi about the receipt of information from the Additional Commissioner, Customs House, Tuticorin about alleged incorrect use of licences issued under the Vishesh Krishi and Gram Udyog Yojana by 27 importers through 50 bills of entry. 10 customs brokers, including the Appellant, were found to have cleared the import consignment of those 27 importers using these ab initio null and void licences. 4. On 19th April, 2016, on the basis of the said investigation, the Appellant s licence was placed under immediate suspension under Regulation 11 (d) (e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs (General), New Delhi 2016 (340) ELT 119 (Del) emphasised that if the mandatory time limits under the CBLR 2013 for various stages is not adhered to the actions taken thereunder including the revocation of licences would be vulnerable to being invalidated. In the said decision, the Court referred to earlier precedents including Indair Carrier Private Limited v. Commissioner of Customs (General) 2016 (337) ELT 41 (Del) and Commissioner v. S.K. Logistics 2016 (337) ELT 39 (Del). 8. The Court finds that in the present case those time limits have been given a complete go by. To recapitulate the dates, an intimation was sent to the Commissioner of Customs (General) dated 28th March, 2016 and on that basis, the Appellant s li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when in fact that order revoked the licence. Secondly, the CESTAT failed to refer to the CBLR. Thirdly, there was no question of the CESTAT granting further time of three months to the Respondents to conclude the investigation which is still pending . There was no power under the CBLR that enabled the CESTAT to grant such time. Further what was under challenge before it was the revocation order dated 1st June 2016. The CESTAT had to pronounce on its validity, but it failed to address that issue. 11. At this stage, Mr. Harpreet Singh, learned counsel for the Respondent volunteers that the offence report of 28th March, 2016 was only a preliminary and not a final report and, therefore, the period of 90 days under Regulation 20 (1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch it was conveyed vide letter C. No. VIII/ICD/10/TKD/SIIB -Exp./INV/Tuticorin Lic./192/2015/38427 dated 25th October 2016 by the Additional Commissioner (SIIB), ICD, TKD that the case has been transferred on 23rd September 2016 to the Directorate of Revenue Intelligence (HQ), New Delhi. Accordingly, a letter dated 7th November 2016 DO letter dated 18th November 2016 were sent to the Principal ADG, DRI, New Delhi to provide the copy of investigation report/ SCN issued under Customs Act, 1962. 13. What, therefore, appears to have happened is that it is only after order of the CESTAT that the Respondent wrote to the Investigating Agency on 20th October, 2016 seeking the 'final investigation report'. The Respondent was informed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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