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Cus - Brokers Licencing Regulations - Under Regulation 20(1), notice to be issued within 90 days from date of receipt of offence report - SCN issued beyond 90 days is invalid and is quashed: HC

By TIOL News Service

CHENNAI, JULY 01, 2015: THE petitioner has filed a Writ Petition, challenging the show cause notice dated 05.03.2015 issued by the respondent, in and by which, the respondent has called upon the petitioner to show cause as to why the licence issued to the petitioner should not be revoked and the security deposited by them should not be forfeited or penalty should not be imposed upon them under Regulation 18 of Customs Brokers Licensing Regulations, 2013, for their failure to comply with the provisions of the Regulations 2013.

Challenging, the impugned show cause notice, the Petitioner contended that the impugned show cause notice cannot be sustained since it has been issued by the respondent in violation of the period of limitation prescribed under Section 20(1) of CBLR, 2013, which insisted that the show cause notice should be issued within 90 days from the date of receipt of the offence report from the Investigating Agency. It was pointed out that the impugned show cause notice has been issued on 05.03.2015, after expiry of 3 years from the date of alleged offence report of the SIIB. It was also contended that the petitioner has not violated any of the regulations and it is not appropriate on the part of the respondent, in not entertaining the renewal application which has been filed by the petitioner as early as on 09.01.2015.

After hearing both sides, the High Court quashed the impugned Show Cause Notice by holding that:

On a perusal of Regulation 22, it is explicit that the show cause notice under Regulation 20(1) is required to be issued within 90 days from the date of receipt of the offence report as prescribed under Regulation 22. In the present case, the offence report was received on 29.08.2012 and the show cause notice was issued on 05.03.2015, by which, it is clearly revealed that it was issued beyond the period stipulated in Regulation 22(1). Therefore, when the impugned show cause notice has been issued beyond the statutory period, as rightly pointed out by the counsel for the petitioner that the same cannot be sustained for want of jurisdiction.

(See 2015-TIOL-1524-HC-MAD-CUS)


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