https://www.taxtmi.com/caselaws?id=385196 Under the Customs Brokers Licensing Regulations, 2013, a show cause notice is issued within the prescribed ninety-day period when it is dispatched and placed beyond the issuing authority's control; later service on the customs broker does not determine limitation. Dispatch records supported timely issuance. Alteration of a bill of lading to evade the mandatory BIS certificate requirement, corroborated by statements, EDI data and shipping-line records, established forged and dishonest conduct. Such proven contraventions support revocation of a customs broker licence and consequential penalties. 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 the Customs Brokers Licensing Regulations, 2013, a show cause notice is issued within the prescribed ninety-day period when it is dispatched and placed beyond the issuing authority's control; later service on the customs broker does not determine limitation. Dispatch records supported timely issuance. Alteration of a bill of lading to evade the mandatory BIS certificate requirement, corroborated by statements, EDI data and shipping-line records, established forged and dishonest conduct. Such proven contraventions support revocation of a customs broker licence and consequential penalties. Case-Laws Customs Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385196