https://www.taxtmi.com/caselaws?id=379352 The tribunal found that the show cause notice issued to the appellant was barred by limitation under Regulation 20 of Customs Brokers Licensing Regulation (CBLR), 2013. The notice was received beyond the 90-day period from the receipt of the offence report, rendering it unsustainable in law. The tribunal interpreted that "issued" means "served" and concluded that the notice must be received within the stipulated period. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 26 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 10:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379352 The tribunal found that the show cause notice issued to the appellant was barred by limitation under Regulation 20 of Customs Brokers Licensing Regulation (CBLR), 2013. The notice was received beyond the 90-day period from the receipt of the offence report, rendering it unsustainable in law. The tribunal interpreted that "issued" means "served" and concluded that the notice must be received within the stipulated period. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379352