Case Law Details
Trade Wings Logistics India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
Trade Wings Logistics India Pvt. Ltd. filed an appeal against the revocation of its Custom Brokers license and the imposition of penalties by the Commissioner of Customs. The appeal is based on the ground that the Show Cause Notice (SCN) was issued beyond the stipulated 90 days from the date of the offense report.
The appellant argued that the SCN was issued without a specific offense report and contended that the date of occurrence should be considered the offense report. CESTAT Chennai cited relevant regulations and higher court judgments, emphasizing that the time limit for issuing the SCN is mandatory.
CESTAT Chennai allowed the appeal, setting aside the revocation of the license, as the SCN was issued beyond the mandated 90-day period from the date of the offense report. The decision highlights the significance of complying with the prescribed timelines in such proceedings.
FULL TEXT OF THE CESTAT CHENNAI ORDER
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