9911796707
TMI Blog2023 (5) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dated 12.07.2019, shows that the offence report has been treated to be the corrigendum/addendum dated 05.11.2018 that was issued to the show cause notice dated 24.09.2018 issued by the Additional Commissioner of Customs, ICD-PPG and other ICDs, New Delhi. The show cause notice dated 11.02.2019 further mentions that the office had investigated that a number of exporters were engaged in filing shipping bills with a view to fraudulently claim inadmissible export benefits in respect of various consignments - It is clear from the show cause notice dated 11.02.2019 that the Department treated this corrigendum /addendum dated 5.11.2018, which was received on 14.11.2018, as the offence report. The corrigendum / addendum does not ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh, as stated above, it cannot under any circumstances be treated as an offence report. It is not possible to sustain the order dated 12.7.2019 passed by the Commissioner (Airport and General) revoking the Customs Broker License of the appellant - Appeal allowed. - Customs Appeal No. 52478 of 2019 - FINAL ORDER No. 50651/2023 - Dated:- 28-4-2023 - HON'BLE Mr JUSTICE DILIP GUPTA , PRESIDENT And HON'BLE Ms HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) For the Appellant : Shri Akhil Maggu Ms Maninder Kaur , Advocate For the Respondent : Shri Rakesh Kumar , Authorised Representative ORDER JUSTICE DILIP GUPTA The order dated July 11, 2019 passed by the Commissioner of Customs (Airport and General) rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. 4. A perusal of the show cause notice dated 11.02.2019, which ultimately resulted in the passing of the impugned order dated 12.07.2019, shows that the offence report has been treated to be the corrigendum/addendum dated 05.11.2018 that was issued to the show cause notice dated 24.09.2018 issued by the Additional Commissioner of Customs, ICD-PPG and other ICDs, New Delhi. The show cause notice dated 11.02.2019 further mentions that the office had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear from the aforesaid show cause notice dated 11.02.2019 that the Department treated this corrigendum /addendum dated 5.11.2018, which was received on 14.11.2018, as the offence report. 6. It would, therefore, be necessary to reproduce the said corrigendum/addendum dated 05.11.2018 and it is as follows: CORRIGENDUM/ADDENDUM TO SHOW CAUSE NOTICE Reference: Show Cause Notice issued vide C No VIII/6/ICD/PPG/MA Brass 94 2018 22549-22564 dated 24.09.2018 1. In the above mentioned Show Cause Notice in line 1 of para No. 9(a) of page no. 3, after the date 29.09.2017, the letters. figure and bracket '(RUD-7)' is substituted by the letters, figure and bracket (RUD-7A). 2. In line no. 2 in the para No. 34 of page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pires from the office notes is that even in the absence of the show cause notice dated 24.09.2018, a draft of the proposed show cause notice dated 11.02.2019 was put up for approval and after approval, a fair copy of the show cause notice was put up for signatures of the officer on 08.02.2019 and it was signed by the Commissioner on 08.02.2019. What is surprising is that the show cause notice dated 11.02.2019 refers to facts stated in the show cause notice dated 24.09.2018, even though according to the Department, it had not been received upto 08.02.2019, as is clear from the office notes. It cannot, therefore, be believed that prior to the issuance of the show cause notice dated 11.02.2019, the Commissioner (Airport General) was not poss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
