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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 ..... e knowledge of the Commissioner before recording the statement. If that is taken as date of offence and same offence report is sent to the Commissioner, the Commissioner should have issued a show-cause notice for revoking the licence on or before 05.09.2014, much 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.
Conclusion - Regulation 20 is mandatory in nature and if any failure in not issuing show-cause notice within 90 days, would vitiate the entire proceedings. Therefore, the show-cause notice dated 11.11.2015 issued by the respondent is liable to be set aside.
SCN is set aside - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal 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 the licence or impose penalty requiring the said Customs Broker to submit within third days to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs". As per said sub-section (1) of Regulation 20, the Commissioner of Customs shall issue a notice in writing to the Custom Brokers wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs House Agent is required to be taken under Regulation 20(2), it shall be done within 30 days of the detection of an offence. The Licencing Authority shall take necessary immediate action within 30 days of the receipt of the report of the Investigating Authority. So, any action should be taken, as per Regulation 20(2) within 30 days from the date of detection of offence. As per Regulation 20(1) extracted above, the Commissioner of Customs shall issue a notice in writing within 90 days from the date of offence committed. From the date mentioned above, it can be inferred that offence report must have been received as early as 2014, on the basis of the statements recorded by the respondents in this regard. 8.This Court in 2014 (309) ELT 422 (Madras) in the case of AM Ahamed & CO. Vs. Commissioner of Customs (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issued to the petitioner on 8.5.2010 with a copy marked to the first respondent should be taken as the date of receipt of the offence report. Consequently, the period of 90 days should commence only from that date. If so calculated, the impugned proceedings have obviously been initiated beyond the period of 90 days." 9.As per the regulation, the detection of the offence must have led to recording of statements from concerned individuals. In view of that matter, this statement recorded in respect of an importer namely M/s.ASP Senna Traders, Kutch, Gujarat must be after detecting the offence and the statement recorded from the petitioner himself was on 05.06.2014. Therefore, it is very clear that some offence was detected against the petitioner as early as on 28.05.2014 much less on 05.06.2014, when a statement was recorded. As per 20(1) of the Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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