Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
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