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TMI Blog2020 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... January 2017, another 15 days elapsed for the enquiry proceedings to commence. Thereafter, there is a lapse of more than six months in completion of enquiry and further a lapse of more than two months in revocation of the licence. All of these delayed disengagements with the procedure laid down in the Customs Brokers Licensing Regulation, 2013 had its origin in an incident that occurred in November 2015. Considering the nature and scope of investigations normally undertaken by the Directorate General of Revenue Intelligence, whose report led to the initiation of proceedings under the Regulations, the delay in commencement of the proceedings for revocation of the licence does not command itself as indicative of proper undertaking of respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bliged to adopt this two step process as the detriment in regulation 14 of Customs Brokers Licensing Regulation, 2013 has implication on the living conditions and employment and the responsibility of such disciplinary authority cannot be distanced from responsiveness laid down as a pre-requisite. 3. The licence, suspended on 10th June 2016, was, following post-decisional hearing of 30th June 2016, confirmed on 13th July 2016. The order of suspension, challenged before the Tribunal, and, though set aside, was withdrawn only on 24th January 2018 after further recourse to the Tribunal for implementation. 4. The notice, prescribed in the Customs Brokers Licensing Regulation, 2013 for initiating inquiry, was issued on 14th May and, upon co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient to invite upon the CHA the punishment listed in the Regulations.... We approve the aforesaid observations of the CEGAT, West Zonal Bench, Mumbai and unhesitatingly hold that this misconduct has to be seriously viewed. , Hon'ble High Court of Bombay has held in the latter that 14. Adherence to the time schedule prescribed in the Regulation 20 in a rigid way would lead to a situation where non-compliance with the time frame and even deviation by a single day would resultantly invalidate the entire action and the licence which is under suspension or which is revoked, is liable to be restored. The procedural formality as required to be complied within the time frame prescribed in the regulation, even if it is devi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I), Chennai-I, reported in 2016 (332) ELT 300 (Madras) delivered by the Learned Single Judge, the parameters of construing a provision as mandatory or directory, when it deals with a discharge of a public duty and a resultant consequence has not been specifically taken into consideration. The salutary principle, whether statute imposes a public duty and lays down the manner and time within which the duty shall be performed, the injustice or inconvenience resulting from a rigid adherence to the statutory prescription, is a relevant factor for holding such provision only as directory has been completely overlooked. As observed by Justice Denman in Caldow v. Pixell, (1877) 2 CPD 562, in considering whether the statute is imperative, the bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bengal and Another, CESTAT has concluded that while deciding whether the time period is directory or mandatory, it would be seen that the purpose of law prescribing it as mandatory and consequently the absence of provisions of consequences in case of non-compliance with the requirement would indicate that the provisions are directory irrespective of use of the word shall . The CESTAT has concluded that if the time limits are construed as mandatory and the matter is put to an end, the purpose of Regulation would be defeated and so would be the intention behind framing such a Regulation. On the other hand, if there is no consequence stated in the regulation for non-adherence is a time period for conducting the inquiry, the time line cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this timelimit by the Officer conducting the inquiry and making him accountable for not adhering to the time schedule. These reasons can then be tested to derive a conclusion whether the deviation from the time line prescribed in the Regulation, is reasonable . This is the only way by which the provisions contained in Regulation 20 can be effectively implemented in the interest of both parties, namely, the Revenue and the Customs House Agent. to argue that the acts of commission and omission should not go unpunished merely on grounds of delay. 6. From the above decisions it would appear that though time-lines prescribed in the Regulations have been held to be directory, and not mandatory, there is an implicit responsibility on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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