M/S.Eiffel Logistics Pvt. Ltd., v. the Principal Commissioner of Customs
Customs Broker Licensing Regulations, 2018 – Regulation 17(1) – show cause notice to customs broker – 90-day period from Offence Report is mandatory, not directory
Case brief
What is this about?
Madras High Court, Mohammed Shaffiq J., WP No.19506 of 2025 with WMP.No.21806 of 2025, decided 10-03-2026: Regulation 17(1) CBLR 2018 — 90-day timeline for issue of show cause notice to customs broker after Offence Report is mandatory, not directory; SCN dated 21.03.2025 beyond time (Offence Report 19.11.2024, received 11.12.2024) set aside; Santon Shipping Services 2017 (10) TMI 621 (Mad) followed; M/s.Cargo Care International (Kerala HC, 02.12.2024) referred by respondent's counsel but not followed; certiorari under Article 226; no costs.
What did the court decide?
Impugned show cause notice dated 21.03.2025 set aside; writ petition disposed of with no costs and connected miscellaneous petition (WMP.No.21806 of 2025) closed. ¶36