https://www.taxtmi.com/caselaws?id=421706 A show cause notice for revocation of a Customs Broker licence was held to be within time because the relevant offence report had been received on 23.05.2019 and the notice was issued on 16.08.2019, within the prescribed ninety-day period. The objection that the regulation used the word "shall" did not help the broker once the statutory timeline was complied with. On the merits, the alleged absence of written authorisation was treated as a procedural defect because the authorisation was later produced, and there was no cogent evidence that the broker knew of the misdeclaration or had supplied false information. Revocation and penalty were set aside. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421706 A show cause notice for revocation of a Customs Broker licence was held to be within time because the relevant offence report had been received on 23.05.2019 and the notice was issued on 16.08.2019, within the prescribed ninety-day period. The objection that the regulation used the word "shall" did not help the broker once the statutory timeline was complied with. On the merits, the alleged absence of written authorisation was treated as a procedural defect because the authorisation was later produced, and there was no cogent evidence that the broker knew of the misdeclaration or had supplied false information. Revocation and penalty were set aside. Case-Laws Customs Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421706