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TMI Blog2018 (7) TMI 2365X X X X Extracts X X X X X X X X Extracts X X X X ..... timation under Form C under Regulation 9(2) of the Customs House Agents Licensing Regulation, 2004. During the course of his business, a show-cause notice dated 02.12.2014 was issued for certain illegality alleged to have committed by the petitioner and the importer. Ultimately, the proceedings were taken and the order in Original No.38212/2015, dated 29.05.2015 came to be passed, in which the petitioner was penalized with a sum of Rs.2,00,000/-. Against which, the petitioner preferred an appeal to the Customs Excise Service Tax Appellate Tribunal, Chennai. Pursuant to the order passed by the Original Authority, dated 29.05.2015, the Commissioner of Customs, Chennai passed an order of prohibition, dated 31.08.2015. The petitioner has challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.75,000/- was forfeited in the proceedings of the respondent in order-in-Original C.No.VIII/13/22/2012-CHAL Vol.II, dated 28.04.2016. Against which, the petitioner preferred another writ petition in W.P.(MD).No.9434 of 2016. 4.The learned counsel for the petitioner would vehemently contend that the show-cause notice issued for revocation of licence is barred by limitation under the Customs Brokers Licensing Regulations, 2013. 5.Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 is extracted hereunder: "20(1).The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of 90 days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular reads as under: "7.2. In cases where immediate suspension action against a CHA is required to be taken by a Commissioner of Customs under regulation 20(2), there is no need for following the procedure prescribed under Regulation 22 since such an action is taken immediately and only in justified cases depending upon the seriousness or gravity of offence. However, it has been decided by the Board that a 'post-decisional hearing' should be given in all such cases so that errors apparent, if any, can be corrected and an opportunity for personal hearing is given to the aggrieved party. Further, Board has also prescribed certain time limits in cases warranting immediate suspension under Regulation 20(2). Accordingly, the investi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Imports), Chennai has dealt with the meaning of offence report. Paragraph Nos.17, 18 and 20 of the said decision will discuss as to what constitutes an offence report and the same reads as follows: "17.Unfortunately, the Regulations do not define what an offence report is and the Regulations do not even state as to how an offence report is to be sent. The Regulations do not even use the expression "offence report" anywhere else other than Regulation 22(1). Even the grounds on which a licence can be revoked or suspended, mentioned in Regulation 20(1), do not include the definition of the expression offence or offence report. There are only three grounds on which a licence can be suspended or revoked under sub-regulation (1) of Regulatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of the offence report. Otherwise, a report about anyone of the above 3 ingredients can be sent at any time, even after five years or ten years. ........ 20.The time limit prescribed in Regulation 22(1) has to be understood in the context of the strict time schedule prescribed in various portions of the Regulations. Regulation 20(2), for instance, entitles the Commissioner, to suspend the licence of an agent, in appropriate cases, where immediate action is necessary. Regulation 22(3) prescribes a time limit of 15 days. Regulation 22(1) prescribes a time limit within which action is to be initiated. It also prescribes the time limit under Regulation 22(5). Therefore, considering the fact that the whole proceedings are to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less before 25.02.2015, whereas the show-cause notice came to be issued only on 11.11.2015. The contention, therefore, made by the petitioner that the show-cause notice dated 11.11.2015 is barred by limitation, has some force. As cited supra, this Court in the case of AM Ahamed & CO. Vs. Commissioner of Customs (Imports), Chennai (referred supra) has observed in the Head note as under: "Customs Broker Licence:- Revocation of, along with forfeiture of security deposit - Basis thereof being misdeclaration of county of origin and undervaluation of goods - Challenge to, on ground that importer having settled the matter, should not be penalized - Ground accepted as revocation of licence would throw the broker out of business once and for all, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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