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    <title>2017 (5) TMI 29 - CESTAT NEW DELHI</title>
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    <description>Under the Customs House Agents Licensing Regulations, 2004, the offence report and follow-on show cause notice must comply with the prescribed time limits. The Commissioner&#039;s suspension of the licence on the basis of the DRI communication showed that the communication was treated as the offence report, so the later revocation notice had to be issued within the regulatory period. Because the show cause notice and the enquiry report were completed well beyond that mandatory timeline, the revocation proceedings were time-barred and unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=342291</link>
      <description>Under the Customs House Agents Licensing Regulations, 2004, the offence report and follow-on show cause notice must comply with the prescribed time limits. The Commissioner&#039;s suspension of the licence on the basis of the DRI communication showed that the communication was treated as the offence report, so the later revocation notice had to be issued within the regulatory period. Because the show cause notice and the enquiry report were completed well beyond that mandatory timeline, the revocation proceedings were time-barred and unsustainable.</description>
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