Page 142 - ELT_1st August 2020_Vol 373_Part 3

324 EXCISE LAW TIMES [ Vol. 373

Nepalese importer, for whom the first petitioner acted as a customs broker, sufficient time
had elapsed and in the meanwhile, the license was also renewed but that does not detract
from the fact of receipt of the offence report by the first respondent on April 19, 2016, and
initiation of action for suspending the license, for the reasons mentioned in his order,
immediately thereafter within 2 (two) weeks. [paras 33, 34, 35, 36, 37]
Writ Petition against Show Cause Notice - Maintainability of - Inter-
ference at show cause stage should be few and far between - Noticee ought to
be relegated to authority issuing notice to decide whatever objections noticee
might have had - However, in a given case, where High Court is satisfied that
show cause notice is totally non est in eye of law for absolute want of jurisdic-
tion of authority to even investigate into facts, entertainment of writ petition
in this behalf may not be imprudent - Article 226 of Constitution of India. [pa-
ras 38, 39]
Customs Broker’s Licence - Revocation of - Time-limit for issuing
show cause notice, whether directory or mandatory - It is settled by catena of
decisions rendered by Supreme Court, while considering varying statutes, that
when public functionary is required by statute to do or perform certain thing
or activity within specified time, same is ordinarily directory; however, if con-
sequence for inaction on part of statutory authority within such specified time
expressly provided in statute, it must be held to be imperative. [paras 41, 42]
Customs Broker’s Licence - Revocation of - Limitation - Time-limit for
initiation of action for revocation of license against by notice - HELD : Time-
limit prescribed serves dual purpose - First, it acts as check on public function-
ary vested with power to initiate revocation proceedings not to keep issue
pending ad infinitum; if proceedings not initiated within stipulated time, that
might expose such functionary empowered to initiate proceedings to discipli-
nary action - On the other hand, initiation of proceedings within ninety days
or immediately thereafter intended to guarantee protection to Customs Broker
of not being proceeded against on the basis of stale charges - But to hold that
in every case where revocation proceedings not initiated within time-limit in
Regulation 20(1) of Customs Brokers Licensing Regulations, 2013 Customs
Broker may get away, too far-fetched a construction and is unacceptable - Reg-
ulation 20 of Customs Brokers Licensing Regulations, 2013 does not provide
for any consequence, should proceedings be not initiated within ninety days
of receipt of offence report - In absence of consequence such as one mentioned
in Section 110(2) of Customs Act, 1962 time-limit ought to be construed as di-
rectory and not mandatory - Regulation 20 of Customs Brokers Licensing Reg-
ulations, 2013. [para 43]
Customs Broker - Revocation of licence - Limitation - Issuance of show
cause notice under Regulation 20(1) of Customs Brokers Licensing Regula-
tions, 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 is-

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