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2019 (10) TMI 1331 - CESTAT NEW DELHIInterpretation of statute - Whether that the word notice ‘issued’ as used in Regulation 20(1) of Customs Brokers Licensing Regulations, 2013/2018 has to mean simpliciter issuance or to be read as “served”? - Cancellation of Customs Broker License - Difference of Opinion - HELD THAT:- In view of difference of opinion of two Co-ordinate Benches, matter may be referred to Larger Bench for following reference : (1) Whether word ‘issue’ in Regulation 20(1) CBLR, 2013 should include ‘serve’. (2) Whether the time-limit prescribed in Regulation 20(1) CBLR, 2013 is mandatory or directory in nature.
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