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Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report
Case Law Details
- Case Name
- Commissioner of Customs (Airport & General) Vs R.P. Cargo Handling Services (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Commissioner of Customs (Airport & General) Vs R.P. Cargo Handling Services (Delhi High Court)
Delhi High Court held that the Commissioner is require to ‘issue’ (ant not ‘serve’) a notice, under Regulation 20 of the Customs Brokers Licensing Regulations (CBLR), within a period of ninety days of the receipt of the offence report.
Facts- The appellant (Revenue) has filed the present appeal u/s. 130 of the Customs Act, 1962 impugning an order dated 26.04.2019 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi.
The respondent (M/s R.P. Cargo Handling Services) h...
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