https://www.taxtmi.com/caselaws?id=392256 The court ruled in favor of the petitioner, setting aside the revocation of the customs house agent license and penalty imposition. The court held that the show cause notice issued by the Special Intelligence and Investigation Branch constituted the 'offence report,' rejecting the petitioner's argument on non-compliance with Regulation 20(1) of CBLR. Additionally, the delay in submitting the enquiry report beyond the 90-day period stipulated in Regulation 20(5) was deemed a violation, leading to the court ruling in favor of the petitioner and allowing the writ petition without costs. en-us Tue, 04 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392256 The court ruled in favor of the petitioner, setting aside the revocation of the customs house agent license and penalty imposition. The court held that the show cause notice issued by the Special Intelligence and Investigation Branch constituted the 'offence report,' rejecting the petitioner's argument on non-compliance with Regulation 20(1) of CBLR. Additionally, the delay in submitting the enquiry report beyond the 90-day period stipulated in Regulation 20(5) was deemed a violation, leading to the court ruling in favor of the petitioner and allowing the writ petition without costs. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392256