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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 ..... the Customs Broker's Licence. They were operating at Bangalore Commissionerate with the permission licence issued under Regulation 7(2) of CBLR, 2013. 1.2 At Bangalore Commissionerate, the appellant, Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry dated 25.06.2013. The said Bill of Entry was adjudicated by the Assistant Commissioner of Customs, ICD, Bangalore vide Order-in-Original No. 365/2013 dated 26.07.2013 in 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 correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 The Ld. counsel submitted that the entire procedure is hit by limitation. As per Regulation 20 of CBLR, 2013, the Show Cause Notice has to be issued within 90 days from the date of offence report. In the present case, the Department has not filed any offence report even though inquiry officer was appointed. The date on which the prohibitory order was issued has to be then considered as the date on which the Department has come to know of the incident. While calculating 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under consideration:- "19. Suspension of licence. - (1) Notwithstanding anything contained in regulation 18, the Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. (2) Where a licence is suspended under sub-regulation (1), the Commissioner of Customs shall, within fifteen days from the date of such suspension, give an opportunity 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Sabin Logistics Pvt. Ltd. (supra) 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. (supra) had occasion to consider a similar issue and held that when the Department has not complied with the time limit, the order issued for revocation of licence or the order issued for continuation of the suspension licence cannot sustain. The relevant 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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