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    <title>2017 (9) TMI 403 - MADRAS HIGH COURT</title>
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    <description>A repeat show cause notice issued under Regulation 20(1) of the Customs Broker Licensing Regulations, 2013 on the same allegations and for the same period was impermissible when an earlier notice and challenge were already pending and stayed. The High Court treated the second notice as unsustainable on that technical ground, while expressly limiting its interference to the procedural impropriety and not the merits of the allegations. The impugned notice was quashed and the writ petition was allowed.</description>
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      <description>A repeat show cause notice issued under Regulation 20(1) of the Customs Broker Licensing Regulations, 2013 on the same allegations and for the same period was impermissible when an earlier notice and challenge were already pending and stayed. The High Court treated the second notice as unsustainable on that technical ground, while expressly limiting its interference to the procedural impropriety and not the merits of the allegations. The impugned notice was quashed and the writ petition was allowed.</description>
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