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Showing contexts for: custom broker in M/S.Pacific Logicare Services Llp vs The Commissioner Of Customs on 19 July, 2023Matching Fragments
The petitioner has challenged the impugned Order-in-Original No.63711 of 2018 dated 01.06.2018, passed by the respondent as the Licensing Authority.
2. By the impugned order, the respondent has revoked the Customs Broker's Licence issued to the petitioner and has consequently forfeited the security deposit/bank guarantee of Rs.5,000/- and revoked the "H" Cards, "G" Cards and "F" Cards issued to the employees and directed them to be surrendered. The respondent has also imposed penalty of Rs.54,000/-
https://www.mhc.tn.gov.in/judis
3. The petitioner has challenged the impugned Order-in-Original No.63711 of 2018 dated 01.06.2018 primarily on the ground that the offence report is dated 14.06.2017. However the Show Cause Notice under Regulation 20(1) of the Customs Broker Licensing Regulations, 2013 was issued to the petitioner only on 17.12.2017.
4. It is submitted that under Regulation 20(1) of the Customs Broker Licensing Regulations, 2013 [now under Regulation 17(1) of the Customs Broker Licensing Regulations, 2018] the said Show Cause Notice ought to have issued to the petitioner within a period of 90 days from the date of receipt of an offence report. In other words, the said Show Cause Notice ought to have issued to the petitioner on or before 12.09.2017. Since the Show Cause Notice was was issued only on 17.12.2017 it was beyond the limitation. The Show Cause Notice dated 17.12.2017 has now culminated in the impugned Order-in-Original No.63711 of 2018 dated 01.06.2018 https://www.mhc.tn.gov.in/judis
14. The issue as to whether the Offence Report dated 14.06.2017 was received by the respondent on 18.09.2017 or before 18.09.2017 i.e https://www.mhc.tn.gov.in/judis on 14.06.2017 is a disputed question of fact. It has to be determined only by the Tribunal. The petitioner has to therefore file a statutory appeal in terms of Regulation 19 of the Customs Broker Licensing Authority Regulations, 2018 which has came into force at the time of the impugned order was passed on 01.06.2018.