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VIBHU BAKHRU, AMIT MAHAJAN
Him Logistics Pvt. Ltd. – Appellant
Versus
Commissioner of Customs (Airport & General) – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioner has filed the present petition impugning an order dated 31.12.2020 (Order-in-Original No.126/Mk/Policy/2020 - hereafter `the impugned order') passed by the respondent revoking the petitioner's Customs Broker License (CB License No. R-07/2004), which was otherwise valid up to 10.10.2028. In addition, the respondent had also directed forfeiture of the security deposit by the petitioner and levied a penalty of Rs.50,000/- on the petitioner.
2. The petitioner claims that the said order is without jurisdiction and has been issued beyond the period of ninety days from the receipt of the Offence Report, which - according to the petitioner - was received on 16.02.2015. The petitioner also contends that the impugned order was passed on an erroneous premise that the petitioner has acted as a Customs Broker in respect of the exports under certain shipping bills. The petitioner had disputed the same and had succeeded before the Customs Excise and Service Tax Appellate Tribunal (hereafter `the Tribunal') in an earlier round of proceedings [titled Him Logistics Pvt. Ltd. v. Commissioner of Customs, New Delhi, 2015(325) E.L.T. 793 (Tri-Del)].
3. In the ea
Customs Brokers must exercise due diligence and cannot solely rely on client declarations; repeated violations warrant suspension of license.
The court clarified that the issuance of a show cause notice under Regulation 20(1) is not time-barred unless the date of receipt of the offence report is clearly established.
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