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Clarification on Customs Broker Regulations: "Issue of Notice" vs. "Service of Notice" and Mandatory Time Limits in Regs 17(1) & 20(1).

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....Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation 20(1) of the 2013 Regulations would not include ‘serve’ - The time limit prescribed in regulation 17(1) of the 2018 Regulations or regulation 20(1) of the 2013 Regulations is mandatory in nature. - Tri (TM)....

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