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TMI Blog2022 (12) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be appropriate to adopt the date of suspension as the relevant date. This order is stated to have attained finality by both learned counsel before me and thus the settled position as on date is to the effect that where the date of offence report is unavailable, a legally appropriate substitute would be the date of suspension for purposes of computation of limitation. In the present case, the date of order of suspension is 20.09.2018 and hence, the overall period of nine months, as stipulated in para 7.1 of the aforesaid Circular, expires on 19.06.2019. The impugned order being passed on 21.10.2019, is barred by limitation on this ground as well - In the considered view of the Court, delay, whether attributable to the revenue or, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an offence report, proposing to revoke license or impose penalty and calling upon the customs broker to submit a written statement of defence within 30 days of receipt of the notice. The broker is to specifically seek personal hearing, if he so desires. 4. Regulation 17(2) states that upon receipt of the written statement, or where no such statement has been received within the time limit of thirty days, as scheduled in Regulation 17(1), the Commissioner will direct the Deputy Commissioner or Assistant Commissioner of Customs to conduct an enquiry into the grounds that are not admitted by the broker. 5. Regulation 17(3) states that the Deputy Commissioner/Assistant Commissioner of Customs will, in the course of enquiry, consider all a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt as well as the representation of the broker, and pass orders either revoking the suspension of license or revoking the license itself. The revocation is to be carried out within 90 days from date of submission of the report by the Deputy Commissioner/Assistant Commissioner under Regulation 17(5). 11. The proviso to Regulation 17(7) states that no order of revocation of license shall be passed unless an opportunity is granted to the customs broker to be heard in person. The scheme of Regulation 17, as set out above, makes it clear that the entirety of the procedure under limbs 1, 2 and 3 of Regulation 17 are to be exhausted within the overall period of 90 days from the date of submission of the enquiry report, in this case, submitted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all time limit of nine months from the date of receipt of offence report, by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs recording his findings on the issue of suspension of CHA license, and for passing of an order by the Commissioner of Customs. Suitable changes have been made in the present time limit of forty five days for reply by CHA to the notice of suspension, sixty days time for representation against the report of AC/DC on the grounds not accepted by CHA, by reducing the time to thirty days in both the cases under the Regulations.' 16. Thus, de hors the specific, and staggered time limits set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er insofar as there has, admittedly, been no submission made in response to the enquiry report. 20. In the considered view of the Court, delay, whether attributable to the revenue or, for that matter, the broker, would not extend the timelines as set out both in the Circular and Regulations. No doubt there was no response on the part of the broker in responding to the enquiry report. However, nothing prevented the officer to have taken action scrupulously in line with the time periods set out under Regulation 17 of CBLR Regulations and para 7.1 of the Circular, even sans any co-operation on the part of the noticee. 21. As regard the submission of the respondent to the effect that the time limit set out under Regulation is only directo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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