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TMI Blog2020 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... rly it is the SCN issued by the SIIB that forms the information/'offence report' on the basis of which SCN dated 27.07.2017 has been issued - This argument of the petitioner is thus rejected. Timelines stipulated in Regulation 20(5) of CBLR - HELD THAT:- The SCN based on the offence report is dated 27.07.2017; thus the enquiry report ought to have been furnished within 90 days from 27.07.2017 i.e. on or before 27.10.2017; however the enquiry report is dated 02.11.2017, beyond the period stipulated in Regulation 20(5) - Courts have consistently taken the view that the timelines set out in the CBLR are not just directory but mandatory and have to be strictly followed/ enforced. The impugned order revoking the licence is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty as against merit rate of duty. 4.A show cause notice (SCN) was issued by the Commissioner, SIIB on 09.05.2017 calling upon various entities including the petitioner to show cause why penalty not be imposed for abating the imports effected without compliance of various regulations of the Customs House Agents Licensing Regulations, 2004. Copies of the notice were also issued to the Commissioner, Adjudicating Unit, the Deputy/Assistant Commissioner of Customs, Customs Broker Section, Master file and notice board. Based on the information contained in the aforesaid notice, a SCN dated 27.07.2017 was issued by the respondent calling upon the petitioner to show cause why their licence not be revoked and penalty imposed under the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication, be it show cause notice or order-in-original, has to be construed as the date of receipt of the offence report. Otherwise, a report about anyone of the above 3 ingredients can be sent at any time, even after five years or ten years. 19.The Regulations not only fail to prescribe what an offence report is and how it is to be sent, but they do not also prescribe the person competent to send it. In such circumstances, the interpretation sought to be given by the petitioner is more acceptable.' 8.In the present case a comparison of the SCNs issued by the SIIB on the one hand and the respondent on the other makes it very clear that the latter SCN has been issued only based on the information culled by the SIIB; in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 300) (v) Impexnet Logistic vs. Commissioner of Customs (General) (338 E.L.T. 347) (vi) Overseas Air Cargo Services vs. Commissioner of Customs (General), New Delhi (340 E.L.T. 119) (vii) Akshey Gupta vs. Commissioner of Customs (General) (348 E.L.T. 217) (viii) Kunal Travels (Cargo) vs. CC(I G), IGI Airport, New Delhi (354 E.L.T. 447) (ix) M/s.Maruvur Arasi Logistics, Pvt. Ltd. vs. The Commissioner of Customs, (Chennai-1) (WP.No.4163 of 2019 dated 27.02.2019) (x) M/s.KTR Logistics Solutions Pvt. Ltd. Vs. The Commissioner of Customs, Chennai VIII and another (WP.No.3366 of 2019 and batch dated 28.11.2019). 11.In the light of the aforesaid categoric pronouncements to the effect that the timelimits stipulated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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