Calling the Situation Grim, the Supreme Court Takes Suo Motu Cognizance of Delays in NCLT Approvals  ||  Supreme Court: Admission of a Claim by a Resolution Professional is Not Debt Acknowledgment  ||  Supreme Court: Public Figures Must Exercise Caution as Their Words Have Consequences in Society  ||  SC: State Must Act as a Model Employer, Criticising the Union For Not Regularising ISRO Workers  ||  J&K&L High Court: Minor Minerals Have Major Environmental Impacts and Must be Regulated  ||  Del HC: Unexplained Money Received by Public Servant is Not Bribery Without Proof of Official Favour  ||  Del HC: There is No Absolute Bar on Granting Co-Convicts Parole/Furlough Together in Suitable Cases  ||  Bom HC: LARR Authority Can Examine Limitation Issues in Land Acquisition References under 2013 Act  ||  MP HC: Long-Serving Employees Cannot Be Denied Regularisation by Retrospective Statutory Amendments  ||  J&K&L HC: Routine Challenges to Lok Adalat Awards Defeat Their Purpose of Quick Dispute Resolution    

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