https://www.taxtmi.com/caselaws?id=460983 The HC set aside the show-cause notice for revocation of customs broker's license due to limitation. The court held that under Regulation 20(1) of Customs Brokers Licensing Regulations 2013, the Commissioner must issue show-cause notice within 90 days from the date of offence report. Since the offence was detected by 28.05.2014 and statements recorded by 05.06.2014, the show-cause notice should have been issued by 05.09.2014. However, it was issued only on 11.11.2015, making it time-barred. The court ruled Regulation 20 is mandatory and non-compliance vitiates proceedings. Petition allowed. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 18:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460983 The HC set aside the show-cause notice for revocation of customs broker's license due to limitation. The court held that under Regulation 20(1) of Customs Brokers Licensing Regulations 2013, the Commissioner must issue show-cause notice within 90 days from the date of offence report. Since the offence was detected by 28.05.2014 and statements recorded by 05.06.2014, the show-cause notice should have been issued by 05.09.2014. However, it was issued only on 11.11.2015, making it time-barred. The court ruled Regulation 20 is mandatory and non-compliance vitiates proceedings. Petition allowed. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460983