Case Details: Cargo Care International Versus Commissioner of Customs, Cochin (2025) 27 Centax 445 (Tri.-Bang)
Judiciary and Counsel Details
- Dr. D.M. Misra, Member (J) & Mrs R. Bhagya Devi, Member (T)
- Shri Baby M.A. Adv., for the Appellant.
- Shri K. Vishwanatha, Superintendent (AR), for the Respondent.
Facts of the Case
The appellant, a licensed Customs broker, challenged the validity of a show cause notice (SCN) dated 13-09-2022 issued by the Commissioner of Customs, proposing revocation of the license and imposition of penalties. The offence report was dated 23-03-2022 and was claimed to have been received by the Commissioner on 01-09-2022. The appellant contended that the offence report had already led to a suspension of the license on 25-03-2022, indicating prior knowledge by the Commissioner. Citing Regulation 17 of the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018), the appellant asserted that the SCN, issued beyond 90 days from the receipt of the offence report, was time-barred.
CESTAT Held
The Hon’ble Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the limitation under Regulation 17 of CBLR, 2018, is directory and not mandatory. Relying on the Karnataka High Court’s ruling in Commissioner v. Sri Manjunatha Cargo Pvt. Ltd. [C.S.T.A. No. 10 of 2020, decided on 12-01-2022], the Tribunal reaffirmed that an SCN issued after 90 days from the receipt of the offence report cannot be considered invalid solely on the ground of limitation. The Tribunal dismissed the appellant’s challenge and upheld the validity of the SCN.
List of Cases Cited
- Cargo Care International v. Commissioner — 2024 (390) E.L.T. 67 (Tri. – Bang.) = (2024) 20 Centax 2 (Tri. – Bang.) — Referred [Para 4]
- Commissioner v. S. Pandey & Company — (2022) 1 Centax 297 (Cal.) — Referred [Para 4]
- Commissioner v. Sri Manjunatha Cargo Pvt. Ltd. — C.S.T.A. No. 10 of 2020, decided on 12-1-2022 by Karnataka High Court — Followed [Paras 5, 5.1]
- Essar Power Gujarat Ltd. v. C.C., Jamnagar (Prev.) — 2023 (384) E.L.T. 436 (Tri. – Ahmd.) = (2023) 4 Centax 142 (Tri. – Ahmd.) — Referred [Para 3.1]
- Manjit Singh v. Commissioner — 2015 (323) E.L.T. 377 (Tribunal) — Referred [Para 3.1]
- Masterstroke Freight Forwarders Pvt. Ltd. v. Commissioner — 2016 (332) E.L.T. 300 (Mad.) —Referred [Para 3.1]
- Overseas Air Cargo Services v. Commissioner — 2016 (340) E.L.T. 119 (Del.) — Referred [Para 3.1]
- Welcome Air Express Pvt. Ltd. v. Commissioner — 2022 (380) E.L.T. 544 (Cal.) — Referred [Para 4]
