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    <title>2021 (4) TMI 24 - MADRAS HIGH COURT</title>
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    <description>The court quashed the show cause notice issued by the first respondent due to it being issued beyond the 90-day limitation period prescribed by Regulation 20 of the Customs Broker Licensing Regulation, 2013. The petitioner successfully challenged the notice, which called for justification on license revocation, security forfeiture, and penalty imposition. The court&#039;s decision was influenced by previous case law emphasizing the importance of adhering to the specified time limits for issuing such notices.</description>
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      <description>The court quashed the show cause notice issued by the first respondent due to it being issued beyond the 90-day limitation period prescribed by Regulation 20 of the Customs Broker Licensing Regulation, 2013. The petitioner successfully challenged the notice, which called for justification on license revocation, security forfeiture, and penalty imposition. The court&#039;s decision was influenced by previous case law emphasizing the importance of adhering to the specified time limits for issuing such notices.</description>
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