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    <description>The Tribunal determined that the term &#039;issue&#039; in Regulation 17(1) of the Customs Brokers Licensing Regulations 2018 does not encompass &#039;serve&#039;. Additionally, the Tribunal held that the ninety-day time limit in Regulation 20(1) of the CBLR 2013 is mandatory. The matter was referred to the Division Bench for further consideration.</description>
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