https://www.taxtmi.com/caselaws?id=373219 The court set aside the show cause notice issued to a Custom House Agent Licensee for alleged violations of Customs House Agents Licensing Regulations, 2004 due to exceeding the 90-day jurisdictional limit for issuing such notices. The court emphasized the mandatory nature of the 90-day limitation period, ruling that failure to issue a notice within this timeframe renders subsequent proceedings unlawful. The petitioner's challenge against the notice was upheld, highlighting the violation of procedural requirements and the precedence of law in such cases. en-us Mon, 22 Oct 2018 00:00:00 +0530 Tue, 12 Nov 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373219 The court set aside the show cause notice issued to a Custom House Agent Licensee for alleged violations of Customs House Agents Licensing Regulations, 2004 due to exceeding the 90-day jurisdictional limit for issuing such notices. The court emphasized the mandatory nature of the 90-day limitation period, ruling that failure to issue a notice within this timeframe renders subsequent proceedings unlawful. The petitioner's challenge against the notice was upheld, highlighting the violation of procedural requirements and the precedence of law in such cases. Case-Laws Customs Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373219