https://www.taxtmi.com/caselaws?id=434864 The court determined that the term "issue" in Regulation 20(1) of the Customs Brokers Licensing Regulations refers to the action of preparing and dispatching the notice, not its receipt. The show cause notice was found to be valid as it was dispatched within the 90-day period, meeting procedural requirements. The Commissioner of Customs had jurisdiction to revoke the Customs Broker License, with no errors noted in the process. The appeal was allowed, the Tribunal's decision was overturned, and the case was remanded for further consideration on the merits. en-us Thu, 02 Mar 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434864 The court determined that the term "issue" in Regulation 20(1) of the Customs Brokers Licensing Regulations refers to the action of preparing and dispatching the notice, not its receipt. The show cause notice was found to be valid as it was dispatched within the 90-day period, meeting procedural requirements. The Commissioner of Customs had jurisdiction to revoke the Customs Broker License, with no errors noted in the process. The appeal was allowed, the Tribunal's decision was overturned, and the case was remanded for further consideration on the merits. Case-Laws Customs Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434864