Case Law Details
Commissioner of Customs (Airport & General) Vs R.P. Cargo Handling Services (Delhi High Court)
Delhi High Court held that the Commissioner is require to ‘issue’ (ant not ‘serve’) a notice, under Regulation 20 of the Customs Brokers Licensing Regulations (CBLR), within a period of ninety days of the receipt of the offence report.
Facts- The appellant (Revenue) has filed the present appeal u/s. 130 of the Customs Act, 1962 impugning an order dated 26.04.2019 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi.
The respondent (M/s R.P. Cargo Handling Services) had filed the aforementioned appeal before the learned Tribunal impugning the order-in-original dated 04.02.2019, passed by the Commissioner of Customs (Airport & General). In terms of the said order dated 04.02.2019, the Commissioner had revoked the respondent’s Customs Broker License (CB License No. R-59/DEL/CUS/2016 – hereafter ‘the CB License’); directing forfeiture of the security deposit of ₹5,00,000/-; and imposed a penalty of ₹50,000/- on the respondent.
The question that falls for consideration of this Court is whether the learned Tribunal was correct in holding that a show cause notice under Regulation 20 of the Customs Brokers Licensing Regulations, 2013 is required to be received by the customs broker within a period of ninety days of the receipt of the offence report and it is not sufficient that the notice is sent within the said period of ninety days.
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