Customs Broker's license revocation overturned due to late notice; petitioner not acting as broker in disputed exports.

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....Revocation of Customs Broker License - Time Limitation for issuance of order - Since the notice in this case, was issued beyond the period of ninety days from the Offence Report, the impugned order cannot be sustained - It is also not disputed that the petitioner has not acted as a Customs Broker in respect of exports under the offending Shipping Bills. - HC....