ORDER :

Mohammed Shaffiq, J.

The present Writ Petition is filed challenging the show cause notice No.30/2025 dated 23.09.2025 on the premise that it is barred in terms of the time line prescribed under Regulation 17(1) of Customs Broker Licensing Regulation, 2018 (CBLR).

2. Petitioner is a proprietorship concern engaged in customs clearance work, it was originally issued with a CB License in the year 2017 by the Commisionerate at Chennai. The impugned show cause notice refers to offence report dated 05.03.2024 received by the office of Commissioner of Customs (General), Chennai, on 11.03.2024 issued by the AC (CBS) Mundra Port. The offence report refers to an incident at Mundra Port in the year January 2024, whereby a Bill of Entry No.9892525 dated 30.01.2024 came to be filed by a Customs Broker viz. M/s. Sagar Shipping Services, wherein the description of goods in all the import documents were declared as Base Oil, instead it was subsequently found to be Areca Nuts.

3. It is submitted that the following is the allegation which has been set out against the petitioner:

6. Violations made by the Customs Broker M/s.Airtrax Freight Logistics in r/o CBLR, 2018:

From the facts, circumstances and evidence available on record, it appears that the Custom Broker, i.e M/s Airtrax Freight Logistics has violated the following Regulations of CBLR, 2018:

6.1. Regulation 10(a): "A Customs Broker shall obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be." In the instant case, Shri Gopal Guntu in his statement recorded under section 108 of the Customs Act, 1962 stated that he, in the capacity of employee of CB, was present during the examination of goods covered under Bill of Entry No. 8666817 dated 07.11.2023 on the basis of instructions given by his boss Shri M Bhupati. It is pertinently clear that CB M/s Airtrax Freight Logistics did not obtain any authorization from the IEC holder to handle the clearance of goods imported vide the Bill of Entry No. 8666817 dated 07.11.2023 on their behalf. Thus, it appears that the CB has violated 10(a) of CBLR,2018.CBLR, 2018.

6.2. Regulation 10(q) of CBLR, 2018:- A Customs Broker shall co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees.

In the instant case, Shri M Bhupati, Head of the CB M/s Airtrax Freight Logistics, despite issuance of various summons under section 108 of Customs Act, 1962, during the initial stage of investigation, requiring his presence before investigating agency, has shown blatant disregard for the investigation proceedings and failed to present himself initially before the inquiry officer for giving his statement and hence did not co-operate the department in the ongoing investigation. Needless to say that Shri M Bhupathi has shown utter non-cooperation to the department during the course of investigation and thus, the CB appears to have violated 10(q) of CBLR, 2018.

4. The learned counsel for the petitioner would submit that there was initially suspension of the petitioner’s license which was thereafter revoked vide order dated 12.07.2024. He would however submit that the short ground on which show cause is challenged is on the premise that in terms of Regulation 17(1) of CBLR, the show cause notice ought to be issued within a period of 90 days from the date of receipt of the Offence Report. The Offence Report is admittedly received by him on 05.03.2024 and even in the order of suspension which is dated 14.06.2024 there is a reference to the said offence report dated 05.03.2024.

5. Learned Counsel would thus submit that the attempt by the respondent Department to suggest that the offence report for the purpose of Section 17 of CBLR was the show cause notice received on 30.06.2025 is