https://www.taxtmi.com/caselaws?id=799756 Regulation 17(1) requires a customs broker revocation notice within 90 days of the licensing authority receiving an offence report. Where no separate investigation report exists, Customs Act show-cause notices and their relied-upon documents constitute that report if they contain the investigation summary and prima facie allegations. The licensing authority cannot defer the mandatory period by later seeking documents already annexed to the notices. A notice issued after the prescribed period leaves no statutory authority to revoke the licence; revocation must be set aside and the licence restored. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799756 Regulation 17(1) requires a customs broker revocation notice within 90 days of the licensing authority receiving an offence report. Where no separate investigation report exists, Customs Act show-cause notices and their relied-upon documents constitute that report if they contain the investigation summary and prima facie allegations. The licensing authority cannot defer the mandatory period by later seeking documents already annexed to the notices. A notice issued after the prescribed period leaves no statutory authority to revoke the licence; revocation must be set aside and the licence restored. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799756