https://www.taxtmi.com/caselaws?id=339356 The Court quashed the show cause notice and revocation order, ruling in favor of the petitioner based on legal precedents and the explanation provided for the delay in approaching the Court. The Court emphasized the mandatory nature of the 90-day period for issuing show cause notices in cases involving Customs Brokers Licences, ensuring swift action and accountability. The lack of a specific definition of "offence report" in the Regulations led to a discussion on the commencement of the prescribed period, with the Court upholding the significance of the 90-day timeline. The Court allowed the writ petitions, closed pending applications, and made no order as to costs. en-us Fri, 03 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339356 The Court quashed the show cause notice and revocation order, ruling in favor of the petitioner based on legal precedents and the explanation provided for the delay in approaching the Court. The Court emphasized the mandatory nature of the 90-day period for issuing show cause notices in cases involving Customs Brokers Licences, ensuring swift action and accountability. The lack of a specific definition of "offence report" in the Regulations led to a discussion on the commencement of the prescribed period, with the Court upholding the significance of the 90-day timeline. The Court allowed the writ petitions, closed pending applications, and made no order as to costs. Case-Laws Customs Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339356