https://www.taxtmi.com/caselaws?id=356586 A show cause notice under the Custom Broker Licensing Regulations was not quashed merely because it repeated earlier factual allegations, since it was read as a proposal issued with an open mind and the limitation objection was left to the adjudicating authority. By contrast, rejection of licence renewal was unsustainable because no conclusive adverse finding had yet been recorded, the licence holder was not heard, and the authority effectively pre-judged an issue still pending under Regulation 20(1). The Court therefore declined to interfere with the pending notice proceedings, but set aside the renewal refusal and granted interim renewal relief subject to the outcome of adjudication. en-us Wed, 14 Feb 2018 00:00:00 +0530 Fri, 29 Jun 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356586 A show cause notice under the Custom Broker Licensing Regulations was not quashed merely because it repeated earlier factual allegations, since it was read as a proposal issued with an open mind and the limitation objection was left to the adjudicating authority. By contrast, rejection of licence renewal was unsustainable because no conclusive adverse finding had yet been recorded, the licence holder was not heard, and the authority effectively pre-judged an issue still pending under Regulation 20(1). The Court therefore declined to interfere with the pending notice proceedings, but set aside the renewal refusal and granted interim renewal relief subject to the outcome of adjudication. Case-Laws Customs Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356586