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TMI Blog2024 (9) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... rrated and recommendation for initiation of proceeding against the appellant have been made. It is observed that in the instant case the investigation report was issued letter dated 17.10.2014 which has been obtained by the appellant under RTI request dated 30.09.2022 made vide Letter No. S-43-29/SIIB/2013-14. The order of the Commissioner treats the show cause notice dated 03.03.2016 issued under Custom Act 1962 as offence report. Since, the investigation report, the offence report in the instant case, was issued on 17.04.2014 and the show cause notice was issued on 06.12.2018 it is clearly barred by limitation consequently. The show cause notice itself does not survive the best of limitation. Since, the show cause notice issued for revoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had received the document for the clearance of the consignment of waste papers in the name of M/s. Sun Enterprises from Shri Amit Bhardwaj of M/s. Saarthee Shipping Company. He also admitted that they had not verified the antecedents of the importers and had not obtained any authorization from these importers as well. 3. The appellant were charged with violation of Regulation 10 (a), 10 (d), 10 (e), 10 (j), 10 (k), 10 (n) of CBLR 2013 (and also 11 (a), 11 (d), 11 (j), 11 (k), 11(e), 11(n) of CBLR 2018) for violations the appellant were charged as to why the custom broker license issued to them should not be revoked under Regulation 14 of the Custom Broker Licensing Regulation (erstwhile Regulation 18 of CBLR 2013). The security fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. Hon ble High Court permitted to withdraw the petition and directed when to approach Tribunal. The Appeal No. 10787 of 2021 filed against the order of commissioner holding that the show cause notice was issued within the period of limitation. 5. Earlier a show cause notice was issued in the matter involving suspension of the license of the appellant. Tribunal in the said proceeding relating to suspension vide Final Order No. A/12657/2017 dated 19.09.2017 observed as follows :- 6. We find that arising out of the same set of facts and circumstances initiated against another broker namely, Saarthee Shipping Company, this Tribunal taking into consideration various provisions of CBLR, 2013 set aside the order dated 3.3.2015 under Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mundra/2015 dated 02.11.2018 and on the basis of which SCN F. No. S/7-64/CHA/2014 has been issued on 06.12.2018. So, considering the above, the date of receipt of offense report is 08.11.2018 and the dated of issuance of SCN to CB under CBLR, Regulation is 06.12.2018. Thus the SCN has been issued well under 90 days. 8. It is observed that in the instant case the investigation report was issued letter dated 17.10.2014 which has been obtained by the appellant under RTI request dated 30.09.2022 made vide Letter No. S-43-29/SIIB/2013-14. The order of the Commissioner treats the show cause notice dated 03.03.2016 issued under Custom Act 1962 as offence report. It is noticed that earlier Tribunal in its order dated 19.09.2017 (supra) in similar c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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