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TMI Blog2024 (3) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... to know of the incident, the Show Cause Notice ought to have been issued on or before 05.12.2013. In the present case, the Show Cause Notice is issued only on 20.12.2013 which is beyond the period of 90 days prescribed in Regulation 20 of CBLR, 2013. Further, it has to be noted that though an inquiry officer was appointed by the Department, no inquiry report (offence report) was submitted by the Department. The Hon ble Jurisdictional High Court in the case of Sabin Logistics Pvt. Ltd. [ 2019 (4) TMI 1713 - MADRAS HIGH COURT] had held that the compliance of the time limit as prescribed in the Regulation is mandatory. This Tribunal in the case of M/s. Trade Wings Logistics India Pvt. Ltd. [ 2023 (7) TMI 892 - CESTAT CHENNAI] had occasion to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which redemption fine of Rs.20,000/- was levied and penalty of Rs.5,000/- was imposed under Section 112(a) of Customs Act, 1962. 1.3 During the course of investigation, it was revealed that Shri R. Avinash Kumar, Accountant in appellant's office at Bangalore had made corrections in the last page of the Order by re-typing the redemption fine as Rs.25,000/- instead of Rs.20,000/-. So also, the penalty of Rs.5,000/- was substituted as Rs.15,000/- thus making the amount payable by importer (party) as Rs.40,000/- instead of Rs.25,000/- so as to collect more from the party. So also, in the place where Assistant Commissioner has to sign the signature was also substituted. The said copy was sent by mail to the importer and he collected extra amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating from the date of prohibitory order which is 05.09.2013, the Show Cause Notice ought to have been issued on or before 15.12.2013. In the present case, the Show Cause Notice has been issued beyond the time limit of 90 days and issued only on 20.12.2013. For this reason, the proceedings of suspension as well as impugned order directing for continuation of suspension cannot sustain and prayed that the same may be set aside. 2.3 The Ld. counsel relied upon the Order of this Tribunal in the case of M/s. Trade Wings Logistics India Pvt. Ltd. Vs. Commissioner of Customs, Chennai [F.O.No. 40605/2023 dated 21.07.2023]. It is submitted by the Ld. counsel that the Tribunal in the case of MM Logistics Vs. Commissioner of Customs, New Delhi [2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of hearing to the Customs Broker whose licence is suspended and may pass such order as he deems fit either revoking the suspension or continuing it, as the case may be, within fifteen days from the date of hearing granted to the Customs Broker : Provided that in case the Commissioner of Customs passes an order for continuing the suspension, the further procedure thereafter shall be as provided in regulation 20. 20. Procedure for revoking licence or imposing penalty. -- (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty requiring the said Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t part of the Final Order is reproduced as under:- "12. It can be seen from Regulation 20 that the Department has to issue the Show Cause Notice in writing to the customs broker within a period of 90 days from the date of receipt of an offence report informing the Customs Broker, the grounds on which it is proposed to revoke the license or impose penalty. In the present case, there is no offence report. In the case of M.M Logistics Vs. Commissioner of Customs, New Delhi [2020(373) ELT 677 (Tri. De.)] it was held that in the absence of filing of a specific offence report the date of occurrence itself should be considered as the offence report. In the present case, the date of occurrence /examination of goods is 31.01.2017. The Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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