JUDGMENT

(Prayer: Appeal filed under Section 130 of the Customs Act, 1962, against the Final Order No.40627/2019 (C/41944/2018-DB) dated 27.03.2019 and received on 25.04.2019 on the file of the CESTAT, South Zonal Bench, Chennai.)

R. Suresh Kumar, J.

1. The Respondent is a Customs Broker viz., M/s.Sea Queen Shipping Services Private Limited, whose Customs Broker Licence was revoked by the Appellant/Revenue by order dated 09.05.2008 in Order-in-Original No.63353/2018 passed by the Commissioner of Customs, Chennai - VIII. As the said order revoking the Customs Broker Licence of the Respondent had been assailed before the CESTAT, Chennai in Customs Appeal No.41944/2018, where, the Respondent/Customs Broker who was the Appellant before the CESTAT, primarily raised the issue of limitation, as has been proscribed under Regulation 20 of the Customs Brokers Licensing Regulations, 2013 (in short “CBLR, 2013”). The CESTAT also on the only point of limitation had concluded that, the order of the Revenue dated 09.05.2018 in Order-in-Original revoking the Customs Broker Licence of the Respondent/Customs Broker was beyond the Statutory Limitation Period, accordingly the said order was set aside and the customs appeal was allowed by the impugned order of the CESTAT in Final Order No.40627/2019 dated 27.03.2019. Felt aggrieved over the said order of the CESTAT, the Revenue preferred this Appeal by raising the following substantial questions of law:

“A. Whether in the facts and circumstances of the case, the Tribunal is right in restoring the Customs Broker License of the respondent herein?

B. Whether in the facts and circumstances of the case, the Tribunal is right and justified in allowing the appeal of the assessee by accepting the contention of the assessee that the Show Cause Notice was issued on 06.06.2017 and the inquiry officer report was submitted only on 29.11.2017 and the date of revocation of the license was on 09.05.2018 which again is more than 90 days beyond the Inquiry officer report, and overlooking the fact that the offence report dt.09.06.2017 was received by the appellant herein on 12.06.2017 and SCN was issued on 06.09.2017 which is within the stipulated period of 90 days and therefore there has been no breach of time lines by the appellant herein?”

2. The necessary facts in nutshell which are required to be noticed for the disposal of this Appeal are as follows:

2.1. That the Respondent herein is a Customs Broker Licensee at Chennai. While so, on 01.04.2016 the Customs Authorities detained the container through which consignment was imported by M/s.Payal Enterprises, an Importer, pursuant to which, the first check by the Group was ordered by the Customs Authorities on 06.04.2016. Instead of presenting the goods for the first check, the Respondent/Customs Broker seems to have sent a letter dated 21.04.2016 to the Customs Authorities with a request to amend the Bill of Entry No.4783575 dated 04.04.2016 by adding Invoice No.YF2-2016 dated 15.03.2016 by changing the description of the goods, quantity and value as per the second invoice.

2.2. In order to appreciate the aforesaid, the original Invoice i.e., the first Invoice dated 15.03.2016 and the second Invoice on the same date under which the Respondent/Customs Broker requested the Customs Authorities to make an amendment of the description of the goods, its total quantity, unit, unit price and total value of the goods in US Dollar, as has been given in the show cause notice of the Customs Authorities dated 06.06.2017 in a Tabular Column in paras 4.0 and 4.1, are extracted hereunder:

“4.0 The goods as per the first invoice YF1-2016 dated 15/03/2016 were found to be as follows [RUD #3].

    4.1 The list of goods added as per the secon