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TMI Blog2024 (9) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... of Custom Brokers Licensing Regulations, 2018 - separate offence report not served to the CB - issue has already been dealt with in another order of the CESTAT even though it was for another SCN - cryptic order without examining the facts of the case. HELD THAT:- The CESTAT has allowed the appeal on the basis that the two show cause notices that were issued by which the process of revocation was initiated has been based on the original two show cause notices dated 13th March 2009 and 11th March 2010 both of which have been quashed and set aside. Moreover, Regulation 17 of the said Regulations provides for receipt of offence report by the Licencing Authority i.e., Appellant. The Tribunal held that even though the timelines prescribed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed alongwith security deposit under Regulation 14 and Respondent was also imposed with penalty of Rs. 50,000/- under Regulation 18 by Appellant. By an order dated 26th February 2021. Respondent impugned the said order before the Customs Excise and Service Tax Appellate Tribunal, Mumbai ( CESTAT ). The CESTAT by an order 6th April 2021 allowed the appeal and quashed and set aside the order dated 26th February 2021 passed by Appellant. It is against that order this appeal is preferred under Section 130 of the Customs Act, 1962 ( the said Act ). 2. Respondent had acted as Customs House Agents ( CHA ) for one M/s. Akshay Exports. Due to certain improper activities allegedly found to have been carried out by the said M/s. Akshay Exports, Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent to surrender the original licence as well as Customs House Cards issued under the Regulations. Feeling aggrieved, Respondent filed an appeal before CESTAT which, by an order dated 6th April 2021, allowed the appeal. Therefore, this appeal is filed proposing the following substantial questions of law:- QUESTIONS OF LAW a) Whether the CESTAT was right in holding that erasure of earlier Show Cause Notices issued under the Customs Act, 1962, deemed as Offense Report , renders the proceedings under Custom Brokers Licensing Regulations, 2018 non-est and in excess of power vested in licensing authority? (b) Whether the CESTAT was justified in not considering the merit of the case merely for the reason that according to the Tribunal no offense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been, admittedly, no offence report received. Infact, Appellant has not even considered Respondent s submission that the proceedings could not have been initiated in the absence of offence report envisaged under the Regulations. As recorded in the order impugned, the Authorised Representative ( AR ) submitted that basis of commencement of proceedings were the original two show cause notices. But those two show cause notices have already been quashed and set aside. The AR also submitted that, that fact may not have been to the brought of the Licencing Authority. If that was the case that also reflects non-application of mind by the Licencing Authority while passing the impugned order. 5. In the circumstances, we agree with the Tribunal tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs concerned shall issue an Adjudication Order, where it is possible to do so, within fifteen days from the date of personal hearing so granted by him. 6. The Circular was issued due to certain issues that had arisen with regard to the implementation of the Regulations then in force. In the Circular, it is mentioned that the Investigating Authority shall furnish its report to the Commissioner of Customs who had issued the CHA Licence within 30 days of the detection of an offence. The Court in Necko Freight Forwarders Ltd. (supra) has held that the offence report as used in Regulation 20 (2) of the Customs House Agents Licencing Regulations, 2004 was understood as a report regarding detection of an offence. Therefore, we ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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