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TMI Blog2016 (7) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and completed under Customs Brokers Licensing Regulations, 2013; both these Regulations prescribe a schedule for completion of the proceedings and for each intermediate stage. The inquiry report is to be submitted within six months of receipt of offence report and decision on revocation passed within another three months thereafter. We find that thirty months have elapsed between the incident and submission of report of inquiry officer. There is no evidence of contributory negligence on the part of the appellant in this delay. The revocation order was itself passed more than seven months after submission of the inquiry report. Besides the delay on the part of the Commissioner, there has been an inordinate and unexplained delay in the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stems, LED/LCD television sets and accessories were found to have been concealed behind the legitimately imported goods. The original invoices raised in favour of M/s. Majestic Impex were substituted by allegedly forged ones to cover the two importers. The licence was suspended under regulation 20(2) of the Customs House Agents Licensing Regulations, 2004 on October 10, 2011 and, following a post-decisional hearing, order dated November 22, 2011 was issued to continue with suspension. In the report of the inquiry officer dated March 25, 2014, of the charges framed for contravention of regulation 13(a), (d) and (o) of the Customs House Agents Licensing Regulations, 2004, viz., failure to obtain authorisation from importer, failure to advise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The inquiry report is to be submitted within six months of receipt of offence report and decision on revocation passed within another three months thereafter. We find that thirty months have elapsed between the incident and submission of report of inquiry officer. There is no evidence of contributory negligence on the part of the appellant in this delay. The revocation order was itself passed more than seven months after submission of the inquiry report. Besides the delay on the part of the Commissioner, there has been an inordinate and unexplained delay in the entire proceedings from the beginning to the end. 4. Our attention was drawn by the learned counsel for the appellant to the decision of the hon'ble High Court of Madras in Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd admittedly, it has not been done so within the time limit prescribed. The orders of suspension passed against the second respondent in these appeals cannot continue and the concerned authority, namely, the appellant herein has to take a decision whether to suspend or revoke the licence in terms of regulation 22 and if he fails to do so, the only result is to set aside the impugned orders of initial suspension and its continuance and in the considered opinion of the court, the Tribunal has rightly done that exercise by correct appreciation of facts and application of regulations 20 and 22 of the Customs House Agents Licensing Regulations, 2004." 5. In Masterstroke Freight Forwarders P. Ltd. v. Commissioner of Customs [2015] TIOL-284 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 20, 2014. Whereas, under the Customs Brokers Licensing Regulations, 2013 having found the necessity to prescribe a period, the Central Board, the statutory authority had included the same in the Regulations itself, when they were brought into force. Therefore, when a time limit is prescribed in the Regulations, which empowers action under regulation 18 by following the procedure in regulation 20(1), the use of the term 'shall' cannot be termed as 'directory'. Under such circumstances, the rule can only be termed as 'mandatory'. 56. It was contended by Mr. V. Sundareswaran that the discretion to condone the delay is available with this court and reliance was also placed upon the judgment in N. Balakrishnan v. M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court has already upheld the validity of the period of limitation as mandatory. It is only when the provision is strictly adhered to the object can be achieved. Moreover, such an exercise would open the pandora box. Hence, this court is not inclined to exercise the discretion in favour of the respondents." 6. The relationship between the customs broker and licensing authority is a statutory one. While the authority is not employer of the brokers, the brokers themselves are dependent upon the licence for their livelihood, as well as that of their dependents and their employees. Considering the relationship, though certainly not one of master-servant, revocation of a licence has as grave consequences as that of dismissal of an employee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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