https://www.taxtmi.com/caselaws?id=773254 CESTAT Chennai held that a show cause notice issued to a customs broker beyond the mandatory 90-day period prescribed under Regulation 17(1) of Customs Brokers Licensing Regulations 2018 was without jurisdiction and non-est in law. The offence report was received on 09.12.2024, requiring the SCN to be issued by 08.03.2025, but it was issued on 17.03.2025. Since the SCN was time-barred, the continued suspension proceedings under Regulation 16(2) could not sustain independently. The appeal was allowed. en-us Thu, 19 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773254 CESTAT Chennai held that a show cause notice issued to a customs broker beyond the mandatory 90-day period prescribed under Regulation 17(1) of Customs Brokers Licensing Regulations 2018 was without jurisdiction and non-est in law. The offence report was received on 09.12.2024, requiring the SCN to be issued by 08.03.2025, but it was issued on 17.03.2025. Since the SCN was time-barred, the continued suspension proceedings under Regulation 16(2) could not sustain independently. The appeal was allowed. Case-Laws Customs Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773254