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TMI Blog2025 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of the aforesaid show cause notice dated 02.12.2014. In the affidavit filed in support of the writ petition, the respondent / writ petitioner has no where averred that the authority who issued show cause notice impugned in the writ petition was cognizant of the show cause notice dated 02.12.2014. In A.M.Ahamed and Company Vs. Commissioner of Customs (Imports), Chennai) [2014 (9) TMI 237 - MADRAS HIGH COURT], it was specifically mentioned that copy of the show cause notice issued to the writ petitioner therein on 08.05.2010 was marked to the Commissioner of Customs (Imports), Chennai. In this case, there is nothing on record to show that copy of the show cause notice dated 02.12.2014 was issued to the Commissioner of Customs, Tuticorin. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed on him under Regulation 22 of Customs Brokers Licensing Regulations, 2013. Challenging the said show cause notice, Shanmugasundram filed W.P.(MD)No.2043 of 2016. The said writ petition was allowed by the learned Single Judge vide order dated 26.07.2018. Challenging the same, this writ appeal was filed by the Commissioner of Customs, Tuticorin. 2. Heard the learned standing counsel for the appellant and the learned counsel for the respondent / writ petitioner at length. The show notice impugned in the writ petition was issued under Regulation 20(1) of Customs Brokers Licensing Regulations, 2013. It reads as follows: "20. Procedure for revoking licence or imposing penalty. - (1) The Commissioner of Customs shall issue a notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 Regulation 20. Regulation 20(1) reads as follows:- "20. Suspension or revocation of licence. (1) The Commissioner of Customs may, subject to the provisions of regulation 22, revoke the licence of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely : (a) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be given by the petitioner is more acceptable. 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 commenced within a time limit and also concluded within a time frame, I am of the view that the show cause notice issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench in the decision of reported in 2016 (334) E.L.T. 274 (Mad.) (Commissioner of Customs (Seaport / Import), Chennai Vs. Sanco Trans Limited) held that in the counter affidavit filed by the authority, it was admitted that investigation report was received by them on 29.05.2012. Whereas the show cause notice issued under Regulation 20(1) of Customs Brokers Licensing Regulations, 2013 was issued on 26.10.2015. Thus, in the case laws relied on by the learned counsel for the respondent / writ petitioner, facts were not in dispute. The notices impugned therein were issued after the expiry of 90 days after receipt of the offence reports. On the other hand, facts projected in this writ petition do not establish that the notice was time-barred. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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