https://www.taxtmi.com/caselaws?id=766894 A show cause notice under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 was challenged as barred by the 90-day period for initiating revocation or penalty proceedings. The court noted that the notice dated 02.12.2014 could in principle amount to an offence report, but the record did not show that the Commissioner had received it or was aware of it, unlike the precedents relied on. On the available record, the limitation challenge was not accepted, the order quashing the notice was set aside, and the question of limitation was left open. en-us Mon, 03 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766894 A show cause notice under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 was challenged as barred by the 90-day period for initiating revocation or penalty proceedings. The court noted that the notice dated 02.12.2014 could in principle amount to an offence report, but the record did not show that the Commissioner had received it or was aware of it, unlike the precedents relied on. On the available record, the limitation challenge was not accepted, the order quashing the notice was set aside, and the question of limitation was left open. Case-Laws Customs Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766894