9911796707
TMI Blog2024 (6) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... had been conveyed to the appellant herein and neither is there any record of the correspondence leading to grant of personal hearing. More importantly, it is the failure, or disinclination, to even place narration of events leading from the last explained delay on record that appears to convey the non-applicability of time-lines to the licencing authority which is of concern. Doubtlessly, the decision in re Unison Clearing Pvt Ltd has not affirmed that the time-lines are mandatory in every situation but, at the same time, there is no affirmation either that, irrespective of circumstances, it is only directory. The appellant herein could not have been prescient to anticipate delay in concluding the proceedings. It was incumbent upon licenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20th July 2021 ] of Principal Commissioner of Customs (General), Mumbai I revoking the licence of the appellant herein and directing forfeiture of security deposit, both under regulation 14 of Customs Brokers Licensing Regulations, 2018, while, at the same time, imposing penalty of ₹ 50,000/- under regulation 18 of Customs Brokers Licensing Regulations, 2018. The charge against the appellant rested upon alleged breach of regulation 10(d), 10(e), 10(f), 10(m) and 10(n) of the Customs Brokers Licensing Regulations, 2018. 3. On behalf of the appellant, Learned Consultant submitted that the timelines prescribed in regulation 17 of Customs Brokers Licensing Regulations, 2018 had been violated inasmuch as the enquiry itself had been order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, or otherwise, with time-lines. It would appear that the Hon ble High Court had been faced with a number of appeals filed by Commissioner of Customs (General), Mumbai against orders of the Tribunal that had set aside revocation, forfeiture and penalties imposed upon customs brokers solely for non-compliance with the time-lines stipulated in the relevant Customs Brokers Licensing Regulations, 2018. While taking note of the statutory requirements, the Hon ble High Court opined that the Tribunal should have examined the facts pertaining to delay at each stage along with explanations for such instead of disposals on the premise that the time-lines are mandatory. It was in this context that the Hon ble High Court of Bombay directed that 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the delay in conducting the inquiry. In view of the above, I find that the delay has occurred in completion of inquiry proceedings due to non-submission of defence by the CB within time limit. Moreover, such delay cannot be fatal to outcome of inquiry and cannot neutralise the acts of omission and commission already committed by the CB, Hon'ble High Court of Judicature at Bombay also observed that the time limit contained in Regulation 20 cannot be construed to be mandatory and is held to be directory. 7. Learned Consultant has placed on record the factual error in the findings of the licensing authority insofar as narration of circumstances is concerned but, as we have noted supra, the delay appears reasonable and not inconsistent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were concerned. The appellant herein could not have been prescient to anticipate delay in concluding the proceedings. It was incumbent upon licencing authority to offer justification; the absence thereof jeopardizes the outcome. It would, however, be inappropriate to set aside the findings for insufficiency in justification of delay. The deficiency must, nonetheless, be repaired; for us to proceed to the merits of submission of the appellant would do damage to the sanctity of the decision of the Hon ble High Court of Bombay. To enable such by the licensing authority, we set aside the impugned order and remand the matter back to the Commissioner of Customs (General) to incorporate justification, if any, and pass orders afresh in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
