https://www.taxtmi.com/caselaws?id=781237 CESTAT Chennai (AT) held that the 90-day limitation in Reg.20(1) CBLR 2013 for issuing a notice is mandatory. The show-cause notice failed to state the date of receipt of the offence report, a jurisdictional defect, so it was not proved to be issued within the prescribed period. Consequent proceedings that adversely affected the customs broker, including forfeiture of the full security deposit, were set aside to that extent. The Revenue's appeal was dismissed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781237 CESTAT Chennai (AT) held that the 90-day limitation in Reg.20(1) CBLR 2013 for issuing a notice is mandatory. The show-cause notice failed to state the date of receipt of the offence report, a jurisdictional defect, so it was not proved to be issued within the prescribed period. Consequent proceedings that adversely affected the customs broker, including forfeiture of the full security deposit, were set aside to that extent. The Revenue's appeal was dismissed. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781237