Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report

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...