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TMI Blog2022 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice dated 22.10.2019 was issued on the basis of the earlier investigation carried out against 21 non-existent exporters for availing ineligible duty drawback and the report of said offense had earlier been forwarded by a letter dated 16.02.2015. A show cause notice dated 24.01.2020 was then issued to the appellant proposing to revoke the Customs Broker License of the appellant by considering the show cause notice dated 22.10.2019 issued under the provisions of the Customs Act as the offence report - The Department clearly committed an error in initiating proceedings for revocation of the Customs Broker License of the appellant by issuing the show cause notice dated 24.01.2020 treating the show cause notice dated 22.10.2019 as the offence report. The show cause notice dated 24.01.2020 proceeding to revoke the license of the appellant could not have treated the show cause notice dated 22.10.2019 as the offence report because the said show cause notice dated 22.10.2019 arises out of the offence report dated 16.02.2015. The impugned order dated 30.09.2022 passed by the Commissioner, therefore, cannot be sustained and is set aside - Appeal allowed. - CUSTOMS A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porters out of the 21 (including Kanak and Dwarka) against whom investigation was initiated as also the appellant. So far as the appellant is concerned, the notice proposed penalty for allegedly filing shipping bills on behalf of non-existent firms. 7. The Department, considering the above said show cause notices as an offense report issued three show cause notices, all dated 02.02.2016, under Customs Broker Licensing Regulations, 2013 the 2013 Regulations proposing revocation of the Customs Broker License of the appellant. 8. These show cause notices were challenged before the Delhi High Court in several writ petitions and the Delhi High Court, by judgement dated 24.05.2016, quashed the show cause notices on the ground that the offense report is actually the letter dated 16.02.2015 sent by DRI and not the show cause notices dated 24.09.2015 or 19.09.2015. Thus, as all the three show cause notices proposing revocation of the licenses were issued beyond the mandatory period of 90 days, they were found to be not sustainable in law. The relevant portion of the said judgment of the Delhi High Court in HLPL Global Logistics P. Ltd. vs. Commissioner of Customs (General) 2016 (33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not prevent the respondents from issuing a fresh SCN to the petitioner provided it is in compliance with Regulations 19 and 20 of the CBLR, 2013. (emphasis supplied) 9. The department issued another show cause notice dated 22.10.2019 under the Customs Act proposing penalty on the appellant for the past exports against the same exporters. 10. The department, thereafter, issued a show cause notice dated 24.01.2020 under the provisions of the Customs Broker Licensing Regulations, 2018 the 2018 Regulations proposing to revoke the license of the appellant considering the show cause notice dated 22.10.2019 as the offense report. An inquiry officer was appointed and the inquiry report dated 30.06.2020 was forwarded to the appellant. A reply was submitted by the appellant. Thereafter, the impugned order dated 30.09.2020 was passed. 11. Shri Devesh Tripathi learned counsel for the appellant made the following submissions: (i) The department committed an error in considering the show cause notice dated 22.10.2019 as the offense report instead of letter dated 16.02.2015 sent by DRI; (ii) The appellant had filed only one Shipping Bill No. 5199084 dated 25.09.2014 in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned authorized representatives appearing for the Department have been considered. 14. The records indicate that earlier the license of the appellant was suspended on 24.02.2015, which order was confirmed on 23.03.2015. This suspension order was challenged by the appellant before the Delhi High Court on the ground that though the offence report was submitted on 16.02.2015, the show cause notice was issued on 24.09.2015 much beyond the statutory period of ninety days contemplated under regulation 20(1) of the 2013 Regulations. The Delhi High Court held that since the show cause notice was not issued within the ninety days from the date of offence report i.e. 18.02.2015 it was not sustainable in law. The Delhi High Court, therefore, set aside the suspension order dated 24.02.2015 as confirmed on 23.03.2015. 15. Subsequently, the department issue another show cause notice dated 22.10.2019 proposing penalty for the past exports against the same exporters. The appellant alleges that the show cause notice dated 22.10.2019 was issued on the basis of the earlier investigation carried out against 21 non-existent exporters for availing ineligible duty drawback and the report of said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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