INDAIR CARRIER PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The present appeal and Petition filed by M/s. Indair Carrier Pvt. Ltd., through its Director Mr. Adarsh Mundhra, concerns the failure of the Customs authorities to complete the proceedings concerning the revocation of the Customs House Agent (,,CHA) licence of the Petitioner/Appellant within the time period stipulated in Regulation 22(5) of the Customs House Agents Licensing Regulations, 2004 (,,CHALR).

(2.) While, the appeal of the Appellant is directed against the order dated 11th March, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (,,CESTAT) in Appeal No. C/51800/2014 -CU(DB), the writ petition pertains to the subsequent Show Cause Notice issued by the Respondents to the Petitioner on 17th March, 2015.

(3.) The facts in brief are that the CHA licence issued to the Petitioner was suspended on 6th September, 2013. In terms of Circular No.9/2010 issued by the Central Board of Excise and Customs (,,CBEC), the proceedings are required to be completed within nine months from the intimation of offence report received by the concerned authorities. In the present case, the preliminary report concerning the offence regarding the alleged illegal export was received by the Respondents on 16th August, 2013 from the Directorate of Revenue Intelligence (DRI). Under Regulation 22(1) of the CHALR, 2004 the Show Cause Notice (SCN) was required to be issued within 90 days of the offence report. Under Regulation 22(5), the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be, was required to prepare a report recording his findings and submit his report within 90 days from the date of SCN issued in terms of Regulation 22(1) of the CHALR, 2004.