https://www.taxtmi.com/caselaws?id=792939 Under the Customs Broker Licensing Regulations, 2018, proceedings may be initiated on an offence report where a prior customs notice contains the alleged violations and is forwarded for action, but Regulation 17(1) requires the show cause notice to be issued within ninety days of receipt of that report. The text treats that time limit as mandatory and says delay beyond it bars the proceedings. It also states that failure to follow the prescribed procedure, including consideration of the representation to the inquiry report and the request for cross-examination, vitiates the penalty imposed under Regulation 18. en-us Tue, 02 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792939 Under the Customs Broker Licensing Regulations, 2018, proceedings may be initiated on an offence report where a prior customs notice contains the alleged violations and is forwarded for action, but Regulation 17(1) requires the show cause notice to be issued within ninety days of receipt of that report. The text treats that time limit as mandatory and says delay beyond it bars the proceedings. It also states that failure to follow the prescribed procedure, including consideration of the representation to the inquiry report and the request for cross-examination, vitiates the penalty imposed under Regulation 18. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792939