https://www.taxtmi.com/caselaws?id=251774 The court set aside the show cause notice challenged by the petitioner under Regulation 20(1) of Customs Brokers Licensing Regulations, 2013. The court emphasized the importance of maintaining an open mind in such notices and allowing the respondent a fair opportunity to respond without predetermined conclusions. It was highlighted that phrases indicating a pre-conceived stance could undermine the purpose of the notice. Consequently, the court granted the writ petition, permitting the first respondent to issue a fresh notice with the appropriate objective, and no costs were imposed. en-us Mon, 15 Sep 2014 00:00:00 +0530 Sun, 28 Sep 2014 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251774 The court set aside the show cause notice challenged by the petitioner under Regulation 20(1) of Customs Brokers Licensing Regulations, 2013. The court emphasized the importance of maintaining an open mind in such notices and allowing the respondent a fair opportunity to respond without predetermined conclusions. It was highlighted that phrases indicating a pre-conceived stance could undermine the purpose of the notice. Consequently, the court granted the writ petition, permitting the first respondent to issue a fresh notice with the appropriate objective, and no costs were imposed. Case-Laws Customs Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251774