CESTAT Chennai: SCN for Revocation of License Must Be Issued Timely

Trade Wings Logistics India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) Trade Wings Logistics India Pvt. Ltd. filed an appeal against the revocation of its Custom Brokers license and the imposition of penalties by the Commissioner of Customs. The appeal is based on the ground that the Show Cause Notice (SCN) was issued beyond the stipulated 90 days from the date of the offense report. The appellant argued that the SCN was issued without a specific offense report and contended that the date of occurrence should be considered the offense report. CESTAT Chennai cited relevant regulations...