Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report

HLPL Global Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) A show cause notice dated 24.01.2020 was then issued to the appellant proposing to revoke the Customs Broker License of the appellant by considering the show cause notice dated 22.10.2019 issued under the provisions of the Customs Act as the offence report. The appellant contends that since the show cause notice dated 22.10.2019 that was issued under the Customs Act was primarily based on the investigation earlier carried out and arises out of the same offence report dated 16.02.2015, the present show cause notice dated ...