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1 - 2 of 2 (0.24 seconds)Santon Shipping Services vs The Commissioner Of Customs on 13 October, 2017
5. The learned counsel for the petitioner submits that Regulation 20
contemplates initiation of proceedings within 90 days from the date of receipt of
offence report. In this case, the respondent have admitted that the offence report
dated 18.02.2015 was received on 23.02.2015. He therefore submits that as per
decisions of this Court rendered in "Masterstroke Freight Forwarders Case" by an
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http://www.judis.nic.in
W.P.No.38433 of 2015
order dated 27.10.2015 in a batch of writ petitions and the decision of the learned
single judge in "Patriot Freight Logistics Systems Versus Commissioner of
Customs, 2017(350) ELT 59 and a decision of the Division Bench of this Court in
C.M.A. No.730 of 2016 in "Santon Shipping Services versus Commissioner of
Customs" passed on 13.10.2017, the impugned notice dated 07.07.2015(impugned
in W.P. No.38434 of 2015) was liable to be quashed.
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