https://www.taxtmi.com/caselaws?id=415868 The court ruled in favor of the petitioner, holding that the impugned show cause notice issued under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 was time-barred for exceeding the 90-day limit. Despite the respondents' argument that the delay was justified due to document submission timing, the court emphasized the importance of adhering to the statutory time limit for issuing such notices. Citing relevant precedents, the court quashed the notice, stating that the delay in document submission did not excuse the late issuance, leading to the closure of proceedings without costs. en-us Thu, 25 Nov 2021 00:00:00 +0530 Thu, 16 Dec 2021 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415868 The court ruled in favor of the petitioner, holding that the impugned show cause notice issued under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 was time-barred for exceeding the 90-day limit. Despite the respondents' argument that the delay was justified due to document submission timing, the court emphasized the importance of adhering to the statutory time limit for issuing such notices. Citing relevant precedents, the court quashed the notice, stating that the delay in document submission did not excuse the late issuance, leading to the closure of proceedings without costs. Case-Laws Customs Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415868