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TMI Blog2021 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act - Such being the meaning assigned to under the Act , there is no manner of doubt that section 6 of the 2020 Act would also extend the time limit for an order to be passed under the Regulations framed under the Act. Thus, the time limit of ninety days prescribed in regulation 17(7) of the 2018 Regulations for issuance of the order within ninety days from the date of submission of the report by the Deputy Commissioner of Customs shall stand extended upto 30.09.2020. It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. This is for the reason that in view of the provisions of section 6 of the 2020 Act, the period prescribed under regulation 17(7) of the 2018 Regulations stands extended upto 30.09.2020. The appeal may now be listed for hearing on 14.09.2021. - CUSTOMS APPEAL NO. 51120 OF 2020 - Interim Order No. 09/2021 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des that the Principal Commissioner or Commissioner of Customs has to pass on order either revoking the suspension of the license or revoking the license of the Customs Broker within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs. The said Regulation 17(7) is reproduced below : (7) The Principal Commissioner or Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the license of the Customs Broker within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5): Provided that no order for revoking the license shall be passed unless an opportunity is given to the Customs Broker to be heard in person by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. 6. In the present case, it has been pointed out by the learned Counsel for the appellant, which fact is not disputed by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name called, by any authority, commission, tribunal, by whatever name called; or (b) filing of any appeal, reply or application or furnishing of any report, document, return or statement, by whatever name called, shall, notwithstanding that completion or compliance of such action has not been made within such time, stand extended to the 30th day of September, 2020 or such other date after 30th day of September, 2020 as the Central Government may, by notification, specify in this behalf: (emphasis supplied) 10. The 2018 Regulations have been framed under section (2) of section 146 of the Customs Act. Section 146 of the Customs Act is reproduced below : 146 . Licence for customs brokers - (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for- (a) the authority by which a licence may be granted under this se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lice station Madurai district [ decided by the Supreme Court on 19.06.2020 ] ; and (iv) Settu S/o Govindaraj vs. The State [decided by the Madras High Court on 08.05.2020 ] . 14. In the present case what is required to be examined is whether because of the provisions of section 6 of the 2020 Act relating to Relaxation of the Time Limit under certain Indirect Tax Laws , the time period stipulated under regulation 17(7) of the 2018 Regulations for passing an order within ninety days from the date of submissions of report by the Deputy Commissioner of Customs, stands extended upto 30.09.2020. 15. A perusal of section 6 of the 2020 Act makes it clear that the time limit specified in, or prescribed or notified under the Customs Act falling between 20.03.2020 to 29.09.2020 for issuance of any order by any authority shall stand extended upto 30.09.2020. It is no doubt true that the Customs Act does not prescribe time limit for completion of any proceeding or issuance of any order, but time limit has been prescribed under the 2018 Regulations notified under the Customs Act. 16. Under the Act has been explained in The Law Lexicon (Third Edition 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of a notice under regulation 20 of the 2013 Regulations was mandatory in nature. The Madras High Court in paragraph 24 of the judgment reproduced the observations made in Masterstroke Freight . 21. In S. Kasi, the Supreme Court examined whether the order dated 23.03.2020 passed by the Supreme Court in Suo Moto W.P. (C) No. 3 of 2020 would enlarge the time period for filing a charge sheet under section 167 (2) of the Code of Criminal Procedure. The Supreme Court did not examine the provisions of section 6 of the 2020 Act. The order dated 23.03.2020 passed by the Supreme Court is as follows: This Court has taken Suo Motu cognizance of the situation arising out of the challenge faced by the country on account of Covid-19 Virus and resultant difficulties that may be faced by litigants across the country in filing their petitions/ applications/ suits/ appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under Special Laws (both Central and/or State). To obviate such difficulties and to ensure that lawyers/litigants do not have to come physically to file such proceedings in respective Courts/Tribunals across the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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