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    <title>2020 (1) TMI 285 - MADRAS HIGH COURT</title>
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    <description>The court quashed the impugned Order in Original, citing the time-barred issuance of the show cause notice under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013. Despite the availability of an alternative remedy before the Customs and Excise Service Tax Appellate Tribunal, the court held that the jurisdictional violation warranted immediate relief for the petitioner. The court emphasized the clear breach of the 90-day limitation period for issuing the notice, leading to the conclusion that the impugned order lacked jurisdiction. Consequential relief was granted to the petitioner, and the connected miscellaneous petition was closed accordingly.</description>
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    <pubDate>Tue, 10 Dec 2019 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 285 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=390672</link>
      <description>The court quashed the impugned Order in Original, citing the time-barred issuance of the show cause notice under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013. Despite the availability of an alternative remedy before the Customs and Excise Service Tax Appellate Tribunal, the court held that the jurisdictional violation warranted immediate relief for the petitioner. The court emphasized the clear breach of the 90-day limitation period for issuing the notice, leading to the conclusion that the impugned order lacked jurisdiction. Consequential relief was granted to the petitioner, and the connected miscellaneous petition was closed accordingly.</description>
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      <pubDate>Tue, 10 Dec 2019 00:00:00 +0530</pubDate>
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