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TMI Blog2021 (4) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 26.11.2019. Thus there is delay in issuing the show cause notice which is clear violation of Regulation 17(1) of CBLR 2018. The jurisdictional High Court in the case of M/S. BHUVAN SHIPPING SERVICES VERSUS THE COMMISSIONER OF CUSTOMS, THE INQUIRY OFFICER AND ASSISTANT COMMISSIONER OF CUSTOMS [ 2021 (4) TMI 24 - MADRAS HIGH COURT] has held that when the SCN is issued beyond 90 days of the offence report, the consequential order passed cannot sustain. The second violation argued by Ld. Counsel is with regard to Regulation 17 (5) of CBLR 2018. It is submitted by the Ld. Counsel that the inquiry report has been submitted with delay of 12 days. In page 31 covering letter for forwarding the inquiry report has been furnished. On pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the transactions. The IEC address and other documents were accepted to be his. During investigation, the statement of Ms.Sulakshana Tukaram Pawar, Branch Manager of the appellant at Mumbai was also recorded on 28.10.2019 and she stated that necessary documents were handed over to her by Mr. Rakesh Bhanushali whom she knows for the last two years. Based on the above investigations, it appeared to department, that appellant as customs broker had not verified KYC and has violated Regulation 10(n) of Customs Brokers Licensing Regulations (CBLR), 2018. Inquiry report was submitted and, SCN under CBLR dt. 26.11.2019 was issued to the appellant. After adjudication, the original authority imposed penalty of ₹ 50,000/- holding that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been issued only on 26.11.2019 with delay of 87 days. For these reasons, the proceedings initiated upon such SCN cannot be sustained. He also referred to Regulation 17 (5) of CBLR 2018 and submitted that it is stipulated that inquiry report has to be submitted within 90 days of the issuance of the SCN by the officer nominated for conducting inquiry. In the present case, the appellant has received the inquiry report only on 9/10.03.2020. There is delay of 12 days in filing the inquiry report which is violation of Regulation 17 (1) of CBLR 2018. The Order-in-Original which upholds the inquiry report is therefore not sustainable. He prayed that appeal may be allowed. 3. Ld. A.R Ms. T. Usha Devi appeared and argued the matter. She suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal High Court in the case of Bhuvan Shipping Services Vs CC Chennai and another - W.P.No.5119/2017 vide order dt. 18.03.2021 has held that when the SCN is issued beyond 90 days of the offence report, the consequential order passed cannot sustain. The Hon ble High Court in Sabin Logistics Pvt. Ltd. Vs CC Chennai-VIII 2019 (367) ELT 200 (Mad.) has held that where the regulation spells out specific period of limitation such period is mandatory and any exclusion therefrom should also be provided specifically. The Regulation provides for a seamless procedure commencing from the offence report and there is nothing in the regulation that indicates for distortion of this time frame. For these reasons, the violation of the prescribed time limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the Bill of Entry. The IEC of the importer is correct. As per the Regulation 10 (n), the customs broker has to verify correctness of IEC code of the importer, GSTIN, identity of his client using reliable information. 8. In Kunal Travels (Cargo) - 2017 (354) ELT 447 (Del.) the Hon ble High Court observed as under : 12 . Clause (e) of the aforesaid Regulation requires exercise of due diligence by the CHA regarding such information which he may give to his client with reference to any work related to clearance of cargo. Clause (l) requires that all documents submitted, such as bills of entry and shipping bills delivered etc. reflect the name of the importer/exporter and the name of the CHA prominently at the top of such documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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