Page 240 - ELT_1st September 2020_Vol 373_Part 5

678 EXCISE LAW TIMES [ Vol. 373

knowledge of licensing authority to be starting point for revocation proceed-
ings - Original information furnished by Inland Container Depot Commis-
sionerate on 6-4-2017, specifically pointing out role of Customs Broker, to be
‘offence report’ within the meaning of Regulations - Show cause notice under
Section 124 of Customs Act, 1962, even if accepted as ‘offence report’, not to be
considered as point at which proceedings should have been commenced - Ow-
ing to existence of prior intimation notice untenable alternative as trigger that
was express requirement for commencement of proceedings under Customs
Broker Licensing Regulations, 2018 - Offence report dated 6-4-2017 not acted
upon until long after proceedings under Section 112 of Customs Act, 1962 were
initiated against broker herein - Time-lines prescribed in Regulation 17 ibid
not complied with - Order of revocation set aside. - Revocation proceedings should
comply strictly within the time-lines prescribed in law. The failure to do so casts a taint
on the proceedings as one that was either not motivated by public interest or lacking
gravitas expected when depriving a Customs Broker of the means of livelihood. Explana-
tion inserted to define ‘offence report’ in the Customs Brokers Licensing Regulations,
2013 includes prima facie framing of charges of alleged acts of commission or omission
which, by no stretch, a show cause notice under Section 124 of Customs Act, 1962 can
pretend to be superior to any other communication. [para 10]
Appeal allowed
CASE CITED
Harjeet Singh Johar v. Commissioner — 2018 (361) E.L.T. 731 (Del.) — Referred ........................... [Para 9]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Instruction F. No. 450/11-2011-CUS-IV, dated 25-2-2011 .............................................. [Para 3]
REPRESENTED BY : S/Shri Devesh Tripathi, P. Pathak and M.N. Dubey,
Advocates, for the Appellant.
Shri Rakesh Kumar, Authorised Representative, for
the Respondent.
[Order per : C.J. Mathew, Member (T)]. - This appeal of M/s. M.M. Lo-
gistics challenges the revocation of Customs Broker License No. R-
34/Del./CUS/2016 (valid upto 27th December, 2025) by recourse to regulation
14, read with Regulation 17, of Customs Brokers Licensing Regulations, 2018 in
Order No. 57/MK/POLICY/2019, dated 28th April, 2019 of Commissioner of
Customs (Airport and General), New Delhi.
2. The appellant was proceeded against pursuant to filing of Bill of En-
try No. 786104/13-12-16 on behalf of M/s. Star Enterprises for the import of
‘cosmetics’, ‘electronic goods’ and ‘measuring tapes’ which, upon examination
on 6th March, 2017 in the presence of representatives of intellectual property
rights owners, was found to be spurious; ‘cosmetics’ also required clearance from
the Assistant Drug Controller for import, the branded goods required clearance
from the representatives of intellectual property rights owners, and ‘measuring
tapes’ required prior registration with the legal metrology authorities. Admitted-
ly, none of these were available at the time of filing of the bill of entry. The prem-
ises of the appellant was consequently searched on 8th March, 2017 and, though
no incriminating documents were recovered, the statement recorded on 9th
March, 2017 culminated in notice dated 5th September, 2017 under Section 124 of
Customs Act, 1962 being served on the importer as well as on the appellant here-
in. The proceedings leading to the impugned order commenced on 31st October,

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