The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs Commissioner’s Order revoking Customs Broker license for being time barred.
The appellant, M/s Online Cargo1 has filed this Appeal to assail the order passed by the Commissioner of Customs (Airport & General), by which the Customs Broker license of the Appellant valid upto 13.01.2022 has been revoked. The order also forfeited the security deposit and also imposed a penalty.
The Appellant submitted that in view of the provisions of regulation 17(7) of the Customs Broker Licensing Regulations, 2018, the order deserves to be set aside for the sole reason that it was passed after the expiry of ninety days from the date of submission of the report by the Deputy Commissioner of Customs.
However, the department submitted that in view of the provisions of section 6 of The Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 contained in Chapter V relating to “Relaxation of Time Limit under Certain Indirect Tax Laws”, the time period provided under regulation 17(7) stands extended upto 30.09.2020.
The coram headed by the President Justice Dilip Gupta and Technical Member, C.J.Methew while listing the matter on September 14, 2021 said that the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. This is for the reason that in view of the provisions of section 6 of the 2020 Act, the period prescribed under regulation 17(7) of the 2018 Regulations stands extended upto September 30, 2020.
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