IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ, J
M/s.RASPN Shipping Services Pvt. Ltd. – Appellant
Versus
The Commissioner of Customs (General) – Respondent
| Table of Content |
|---|
| 1. challenges to scn and inquiry report timelines. (Para 1 , 2) |
| 2. petitioner's limitation arguments countered by respondents. (Para 3 , 4) |
| 3. timelines mandatory per prior precedents. (Para 5 , 6 , 7) |
| 4. proceedings quashed; writ allowed. (Para 8) |
ORDER
This Writ Petition has been filed by the Petitioner challenging the Show Cause Notice No.24/2025 dated 25.08.2025 issued by the 1st Respondent and Inquiry Report dated 13.01.2026 issued by the 2nd Respondent.
2. Before proceeding further, it may be relevant to note the following undisputed facts:
The Offence Report dated 09.04.2025 is stated to have been received by the office of 1st Respondent on 06.06.2025. Thereafter, 1st Respondent had issued a Show Cause Notice dated 25.08.2025 to the Petitioner, to which, Petitioner submitted its Reply vide Communication dated 26.09.2025. The Inquiry Officer has submitted the Inquiry Report on
13.01.2026.
3. The learned counsel for Petitioner submitted that the impugned Show Cause Notice and Inquiry Report have been primarily assailed on the ground that the same are barred by limitation as provided under Regulations 17(1) & 17(5) of the Customs Brokers Licensing Regulations, 2018 (her
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