Page 14 - ELT_1st August 2020_Vol 373_Part 3

xii EXCISE LAW TIMES [ Vol. 373
CONSTITUTION OF INDIA :
— Article 14 - See under WRIT JURISDICTION ................... 337
— Article 226 - See under WRIT JURISDICTION .................. 337
— See also under WRIT PETITION ..................... 323
Criminal proceedings, if already initiated and pending in Trial Court be
disposed of expeditiously - See under RE-EXPORT ............... 289
CUSTOMS ACT, 1962 :
— See under ANIMAL FEED ............................. 337
— Section 12 - See under DRAWBACK ........................ 353
— Section 18 - See under CENVAT CREDIT ..................... 402
— Section 27(1) - See under REFUND/REFUND CLAIM .............. 290
— Section 28 - See under DEMAND ...................... 385, 415
— See also under SEZ ............................. 300
— See also under VALUATION (CUSTOMS) ................ 415
— Section 28AA - See under SEZ ........................... 300
— Section 75 - See under DRAWBACK ........................ 353
— Section 108 - See under CUSTOMS HOUSE AGENT LICENSE ......... 317
— Section 110(2) - See under CUSTOMS BROKER’S LICENCE .......... 323
— Section 111 - See under CONFISCATION AND PENALTY ........... 421
— Section 112 - See under CONFISCATION AND PENALTY ........... 421
— Section 112A - See under PENALTY ........................ 383
— Section 114 - See under RE-EXPORT ........................ 289
— Section 129B - See under PRECEDENTS ...................... 385
— Section 129E - See under REFUND/REFUND CLAIM .............. 320
— Section 129EE - See under REFUND/REFUND CLAIM ............. 320
Customs Broker - Revocation of licence - Limitation - Issuance of show cause
notice under Regulation 20(1) of Customs Brokers Licensing Regulations,
2013 - Relevant date - Petitioner arguing Show Cause Notice dated July
18, 2016 issued beyond period prescribed by sub-regulation (1) ibid -
HELD : Impugned show cause notice issued on July 18, 2016, dispatched
on July 20, 2016 and received by petitioner on July 21, 2016 - Receipt of
Offence report on April 22, 2016 amply proved from annexures to
Affidavit - Regulation 20(1) ibid ought to be reasonably construed and so
construed, time-limit of ninety days must be held to commence from date
offence report reaches Principal Commissioner or Commissioner of
Customs, as case may be, authorized to issue show cause notice - Point
answered against petitioner - Regulation 20(1) of Customs Brokers
Licensing Regulations, 2013 — Asian Freight v. Principal Commr. of Cus. (Airport &
Administration) (Cal.) .................................. 323
— Revocation of order of suspension - Petitioner seeking relief granted by
Division Bench decision in Md. Yeasin v. State of West Bengal requiring
completion of proceedings within three months from date of service of
notice - HELD : Petitioner yet to respond to show cause notice -
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