Page 16 - ELT_1st August 2020_Vol 373_Part 3

xiv EXCISE LAW TIMES [ Vol. 373
Customs Broker’s Licence (Contd.)
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 - Regulation 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 directory and not mandatory -
Regulation 20 of Customs Brokers Licensing Regulations, 2013 — Asian
Freight v. Principal Commr. of Cus. (Airport & Administration) (Cal.) ............. 323
— 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
consequence for inaction on part of statutory authority within such
specified time expressly provided in statute, it must be held to be
imperative — Asian Freight v. Principal Commr. of Cus. (Airport & Administration)
(Cal.) ......................................... 323
CUSTOMS BROKERS LICENSING REGULATIONS, 2013 :
— Regulation 10 - See under CUSTOMS HOUSE AGENT LICENSE ....... 317
— Regulation 11(a) - See under CUSTOMS HOUSE AGENT LICENSE ...... 317
— Regulation 13 - See under CUSTOMS BROKER ................. 380
— Regulation 17(a) - See under CUSTOMS HOUSE AGENT LICENSE ...... 317
— Regulation 18 - See under CUSTOMS HOUSE AGENT LICENSE ....... 317
— Regulation 19 - See under CUSTOMS BROKER ................. 323
— Regulation 20(1) - See under CUSTOMS BROKER ................ 323
— See also under CUSTOMS BROKER’S LICENCE ............ 323
— Regulation 20(7) - See under CUSTOMS BROKER ................ 323
— Regulation 22 - See under CUSTOMS HOUSE AGENT LICENSE ....... 317
CUSTOMS BROKERS LICENSING REGULATIONS, 2018 :
— Regulation 2(h) - See under CUSTOMS BROKER ................ 380
CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX
DRAWBACK RULES, 1995 :
— See under DRAWBACK ............................... 353
Customs House Agent Licence - Revocation and forfeiture of security
deposit - Fraudulent exports - Show cause notice alleging license sublet
to Shri Uma Mahesh, Managing Partner of V.D. Logistics for ` 25,000 per
month and violation of conditions of Customs Brokers Licensing
Regulations, 2013 for non-verification of antecedent and existence of
exporters - Assessee claiming statement obtained from Shri Uma Mahesh
under duress and shipping bills on two importers filed by them after
verifying IEC with JDGFT, addresses of parties and CST number - When
statement retracted by Shri Uma Mahesh alleging that statement taken
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