Supreme Court: Air Force Group Insurance Society qualifies as ‘State’ under Article 12  ||  SC: Anganwadi Workers With Degrees Are Eligible For The 29% Quota For Supervisors in Kerala  ||  SC: Giving Accused the Option of Search Before a Police Officer Breaches Section 50 of the NDPS Act  ||  Gujarat HC: Person is Entitled to Compensation For Injury or Death Within Railway Station Premises  ||  Delhi HC: PMLA Can Apply Even if the Scheduled Offence Occurred Before the Law Came Into Force  ||  J&K&L HC: Accused Can Admit Evidence Recorded under Section 299 Crpc After Appearing in Court  ||  J&K&L HC: District Judge Serving as Reference Court under Land Acquisition Act Acts as a Civil Court  ||  Del HC: Subsequent Bail Pleas From Same FIR Should Usually Go Before the Judge Who Denied the First  ||  J&K&L HC: Vaishno Devi Shrine Board, Despite Statutory Status, is Not a ‘State’ under Article 12  ||  SC: Confirmation of an Auction Sale Does Not Bar Judicial Scrutiny of Reserve Price Valuation    

DHL Logistics Pvt Ltd vs. Commissioner of Customs - (Customs, Excise and Service Tax Appellate Tribunal) (10 Jul 2024)

Show cause notice under the CHALR has to be issued within ninety days of the receipt of the offence report

MANU/CB/0155/2024

Customs

The Appellant is challenging the proceedings initiated against them under the provisions of Customs House Agent Licensing Regulations, 1984. The Appellant is a Clearing agent (CHA) for the importer Procter & Gamble (P & G), who had imported 'Wood Pulp Cellulose Foley Fluffs' (wood pulp).

As per Regulation 22(1) of CHALR, 2004, the show cause notice under the CHALR has to be issued within 90days of the receipt of the offence report. Thus, it is mandatory for the department to issue an offence report as to where the offence is committed and period of limitation commences from the said date of offence report. In the present case, admittedly there is no offence report and the finding of Adjudication Authority that the Show Cause Notice issued by JNCH, Nhava Sheva can be considered as offence report is unsustainable. Once there is a specific provision in CHALR, 2004 to issue notice within 90days from the date of issue of offence report, offence report is mandatory and in the absence of the same, no presumption can be drawn that the Show Cause Notice would suffice.

There is no reason to conclude that, there is a deliberate omission on the part of the Appellant to mislead the Department and to proceed with export of prohibited goods, when the description of the goods in the shipping bill is same as that was mentioned in the import bill of entry. The goods imported by the Procter & Gamble (P&G) were in the Customs premises and they were exported from the very same Customs Premises with due permission from the concerned officer. Thus, in the absence of any admissible evidence regarding violation of any provision of CHALR, 2004 and considering the procedural lapse in issuing offence report, the impugned order is unsustainable. Appeal allowed.

Tags : SCN   FORFEITURE   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved