Customs Broker License Revocation Challenged: Show Cause Notice Issued Beyond Regulation 20's 90-Day Limit.

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....Revocation of Customs Broker License - time limitation for issuance of SCN - Admittedly in this case, the 90th day from the date of offence report dated 7.9.2016 would have expired on 06.12.2016 whereas the impugned show cause notice dated 31.11.2017. It was thus beyond the limitation prescribed under Regulation 20 of the Customs Broker Licensing Regulation, 2013. - HC....