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Customs offence report need not be penal; 90-day limit starts from its receipt
Case Law Details
- Case Name
- ACS Shipping & Logistics Vs Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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ACS Shipping & Logistics Vs Commissioner of Customs (Madras High Court)
Conclusion: Offence report under Regulation 17(1) Customs Brokers Licensing Regulations, 2018, need not necessarily have a penal connotation. COC had miserably failed to discharge the obligation cast on him to show that the impugned action was initiated within a period of 90 days from the date of receipt of an offence report.
Held: Assessee was a licensed customs broker. His license was issued by the Commissioner of Customs/respondent (COC). COC revoked assessee’s license and also forfeited the security deposit f...
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