Court Questions Customs Broker License Revocation Due to Late Show Cause Notice Issued Beyond 90-Day Limit.

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....Revocation of customs broker's license - Validity of SCN - time limitation - Offence Report - The delay in inter-departmental communications or furnishing of Relied Upon Documents (RUDs) are of no consequences as the impugned show cause notice has been admittedly issued beyond the period of 90 days. It is noticed that the office of the second respondent and the office of the first respondent is located in the same Custom House in Parrys and therefore, there is no excuse for condoning the delay. - HC....