https://www.taxtmi.com/caselaws?id=764732 CESTAT Hyderabad set aside the revocation of a customs broker license, holding that the 90-day timeline under CBLR 2018 for issuing show cause notices is mandatory, not directory. The SCN was issued beyond the prescribed period, making it invalid. Additionally, the tribunal found insufficient evidence to substantiate charges under regulations 10(d) and 10(e) regarding failure to advise clients and exercise due diligence. The order revoking the license, forfeiting security deposit, and imposing penalties was set aside. Appeal allowed. en-us Thu, 16 Jan 2025 00:00:00 +0530 Thu, 16 Jan 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764732 CESTAT Hyderabad set aside the revocation of a customs broker license, holding that the 90-day timeline under CBLR 2018 for issuing show cause notices is mandatory, not directory. The SCN was issued beyond the prescribed period, making it invalid. Additionally, the tribunal found insufficient evidence to substantiate charges under regulations 10(d) and 10(e) regarding failure to advise clients and exercise due diligence. The order revoking the license, forfeiting security deposit, and imposing penalties was set aside. Appeal allowed. Case-Laws Customs Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764732