Order passed by the Commissioner cannot be set aside merely it was time barred

In the case of M/S Online Cargo v. Commissioner of Customs [CUSTOMS APPEAL NO. 51120 OF 2020], the Hon'ble Customs, Excise & Service Tax Appellate Tribunal ("the CESTAT") passed an interim order dated August 27, 2021 quashing the Customs Commissioner's Order dated September 10, 2020 by which the Customs Broker license has been revoked which was valid upto January 13, 2022.

M/S Online Cargo ["the Appellant"] flied this appeal against the Order of Commissioner of Customs ["the Respondent"] dated September 10, 2020 by which the Customs Broker license of the Appellant which was valid upto January 13, 2022 was revoked. Further, the order passed by the Commissioner of Customs forfeited the security deposit and also imposed penalty on the ground.

The Appellant submitted that in view of the provisions of regulation 17(7) of The Customs Broker Licensing Regulations, 2018 ["2018 Regulations"], the order dated September 10, 2020 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.

To which the Respondent contended that in view of the provisions of section 6 of The Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 ["Taxation 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 September 30, 2020.

The issue examined in the present case was whether because of the provisions of section 6 of the Taxation Act 2020 relating to 'Relaxation of the Time Limit under certain Indirect Tax Laws', the time period stipulated under regulation 17(7) of the 2018 Regulations for passing an order within ninety days from the date of submissions of report by the Deputy Commissioner of Customs, stands extended upto September 30, 2020.

The Hon'ble CESTAT held that the contention of the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated September 10, 2020 passed by the Commissioner should be set aside, cannot be accepted 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.