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TMI Blog2018 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... n est and vitiates the proceedings - Appeal allowed. - C/42017/2017 - Final Order No.40018/2018 - Dated:- 3-1-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Hari Radhakrishnan, Advocate for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER Per: Bench The appellant who is a Customs Broker is aggrieved by the penalty of ₹ 50,000/- imposed alleging violation of Regulation 18 of CBLR, 2013. 2. A show cause notice dated 6.4.2017 was issued to the appellant proposing to revoke the license and also for forfeiting the security deposit under Regulation 18 r/w Regulation 20 of CBLR, 2013 for their violation to comply to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued show cause notice dated 6.4.2017. Since the show cause notice is issued after a period of 90 days from the date of information of the offence, the time prescribed in Regulation 20 has not been complied and therefore the show cause notice is ab initio void. He relied upon the decision of the Hon ble High Court of Madras in the case of Commissioner of Customs Anr. Vs. A.M. Ahmed Co. in W.A. No. 371 of 2015 decided on 2.7.2015. That in the said judgment, the Hon ble High Court observed that Regulation 20 provides that the show cause notice for revocation of license has to be issued within 90 days from the date of offence report. The Regulation, however, does not define or explain what is meant by an offence report. This being so, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the show cause notice has been issued on 6.4.2017 which is beyond the period of 90 days prescribed in Regulation 20. The Hon ble High Court of Madras in the decision relied by the ld. counsel had occasion to analyse a similar issue. The Hon ble High Court observed that the CHALR, 2004 does not spell out what is an offence report and the manner in which it has to be sent and the appropriate / competent authority to send the same. The Hon ble High Court held that in the absence of what is meant by offence report one can conveniently and safely take the show cause notice dated 18.5.2010 in the said case to be the date of receipt of offence report. The relevant paragraphs are reproduced as under:- 33. Furthermore, the Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Directorate of Revenue and Intelligence and the Order-in-Original dated 31.01.2011 passed by the Additional Commissioner, Tuticorin were all marked to the Chennai Commissioner ate and that it can safely be concluded that the said Commissioner ate had knowledge about it. 36. Coming to the aspect of the issuance of the Show Cause notice to the Respondent/petitioner dated 18.05.2010 with a copy being marked to the 1st Respondent, in the absence of what is meant by offence report one can conveniently and safely take the Show Cause Notice dated 18.05.2010, as the date of receipt of offence report viewed in that perspective, the period of 90 days ought to commence from that date in the considered opinion of this Court. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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