https://www.taxtmi.com/caselaws?id=190800 The Court ruled in favor of the petitioner, quashing the Show Cause Notice (SCN) issued on 18.10.2016 as it was beyond the prescribed time limit under the Customs Broker Licensing Regulations, 2013. The petitioner's challenge was supported by precedents emphasizing the mandatory nature of the 90-day period for issuing SCN. Additionally, the petitioner, a Customs House Clearing Agent, was involved in the illegal export of red sanders, leading to the imposition of a penalty of Rs. 5.00 lakhs. The Court also addressed the petitioner's appeal against the penalty order and subsequent grievance regarding the SCN for license revocation, ultimately ruling in favor of the petitioner. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 16 Nov 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190800 The Court ruled in favor of the petitioner, quashing the Show Cause Notice (SCN) issued on 18.10.2016 as it was beyond the prescribed time limit under the Customs Broker Licensing Regulations, 2013. The petitioner's challenge was supported by precedents emphasizing the mandatory nature of the 90-day period for issuing SCN. Additionally, the petitioner, a Customs House Clearing Agent, was involved in the illegal export of red sanders, leading to the imposition of a penalty of Rs. 5.00 lakhs. The Court also addressed the petitioner's appeal against the penalty order and subsequent grievance regarding the SCN for license revocation, ultimately ruling in favor of the petitioner. Case-Laws Customs Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190800