C O M M O N O R D E R

By this common order, all the three Writ Petitions are disposed of. 2.In W.P.No.9145 of 2020, the petitioner has challenged the impugned order dated 12.06.2020 passed by the Principal Commissioner of Customs suspending the petitioner's Customs Broker License under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018.

3.In W.P.No.5782 of 2021, the petitioner has challenged the Show Cause Notice bearing Ref.No.R-397-CHA (Case File) dated 21.06.2020 issued by the first respondent/Principal Commissioner of Customs under Regulation 17(1) of Customs Brokers Licensing Regulations (CBLR), 2018 for revocation of license.

4.The said Show Cause Notice also calls upon the petitioner to show cause why the security deposited by them should not be forfeited and why penalty should not imposed on the petitioner under Regulation 14 and 18 of the Customs Brokers Licensing Regulations (CBLR), 2018. The first respondent / Principal Commissioner of Customs is the licensing authority under the aforesaid Regulation.

5.In W.P.No.5787 of 2021, the petitioner has challenged the impugned letter dated 03.02.2021 bearing reference F.No.R-397-CHA (Case File) towards Inquiry Report of the Officer/Assistant Commissioner of Customs (COO) dated 30.12.2020 under Regulation

17(5) of the aforesaid regulation.

6.The principle attack in these writ petitions is that in terms of Regulation 17(5) of the aforesaid Regulation, Inquiry by the Inquiry Officer ought to have been completed within a period of ninety (90) days from the date of issuance of the Show Cause Notice dated 21.06.2020.

7.In other words, the Inquiry Report should have been submitted on or before 21.09.2020, whereas the Inquiry Report impugned in W.P.No.5787 of 2021 was issued only on 30.12.2020.

8.It is submitted that ordinarily, the time for completing the Inquiry would have expired on 21.09.2020. However, due to the outbreak of Covid-19 pandemic and by Notification No.G.S.R.601(E) dated

30.09.2020, the Central Board of Indirect Taxes and Customs, extended the time up to 31.12.2020 under the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.

9.It is the specific case of the petitioner that the Inquiry Report was however made ready on 30.12.2020 but was served on the petitioner only on 03.02.2021.It is submitted that the Inquiry Report was forwarded to the first respondent only on 07.01.2021 as is evident from the seal of the Office of the Deputy Commissioner of Customs in the Inquiry Report enclosed along with the covering letter dated 03.02.2021 issued to the petitioner.

10.It is submitted that once there was a serious lapse on the part of the Inquiry Officer in forwarding the report dated 30.12.2020 within the stipulated time. It is submitted that the time was extended up to 31.12.2020 vide Notification No.G.S.R.601(E) dated 30.09.2020 of the Central Board of Indirect Taxes and Customs. Therefore the entire Inquiry Report dated 30.12.2020 was vitiated under the provisions after the Regulations and therefore has to go and it is therefore submitted that W.P.No.5787 of 2021 is to be allowed. That apart, it is submitted that the petitioner is also facing parallel proceedings under the provisions of the Customs Act, 1962, for imposition of penalty and therefore there was double jeopardy.

11.On merits, it is submitted by the learned counsel for the petitioner that the petitioner is merely a Customs House Broker. The petitioner had no role play in the alleged fraud committed by the exporter, who allegedly wrongly claimed Duty Draw Back under the provisions of Section 75 of the Customs Act, 1962 read with Customs, Central Excise and Service Tax and Drawback Rules, 2017.

12.It is therefore submitted that even otherwise, the entire proceedings was delayed and therefore, the proceedings initiated under the provisions of the aforesaid regulations are liable to be dropped in terms of the decisions of this Court and that of the Delhi