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    <title>2023 (2) TMI 287 - DELHI HIGH COURT</title>
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    <description>The Court set aside the impugned order as it was issued beyond the prescribed ninety-day period and found that the petitioner was not involved as a Customs Broker for the exports in question. Previous Tribunal findings supported the petitioner&#039;s position, highlighting a lack of violation of Customs Brokers Licensing Regulations. The Show Cause Notice dated 24.01.2020 was deemed invalid due to procedural errors. The petition was allowed, and parties were directed to bear their own costs.</description>
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      <description>The Court set aside the impugned order as it was issued beyond the prescribed ninety-day period and found that the petitioner was not involved as a Customs Broker for the exports in question. Previous Tribunal findings supported the petitioner&#039;s position, highlighting a lack of violation of Customs Brokers Licensing Regulations. The Show Cause Notice dated 24.01.2020 was deemed invalid due to procedural errors. The petition was allowed, and parties were directed to bear their own costs.</description>
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