https://www.taxtmi.com/caselaws?id=385196 Under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013, a show cause notice is treated as issued when it is put into the process of dispatch and leaves the issuing authority's control, not merely when signed; on the stated facts, dispatch on the date of signature kept the notice within the ninety-day limit. The note further states that altered bill of lading details, supported by corroborating statements and electronic records and left unretracted, established forged and dishonest conduct, so revocation of the customs broker licence and allied penalties were sustained. en-us Fri, 30 Aug 2019 00:00:00 +0530 Mon, 16 Mar 2020 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385196 Under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013, a show cause notice is treated as issued when it is put into the process of dispatch and leaves the issuing authority's control, not merely when signed; on the stated facts, dispatch on the date of signature kept the notice within the ninety-day limit. The note further states that altered bill of lading details, supported by corroborating statements and electronic records and left unretracted, established forged and dishonest conduct, so revocation of the customs broker licence and allied penalties were sustained. Case-Laws Customs Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385196