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2020 (2) TMI 645

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..... T. LTD., AND OTHERS. [2018 (4) TMI 1053 - BOMBAY HIGH COURT], has given a different interpretation to the effect that the limitation prescribed in Regulation 20 of the Customs License Brokers Act, 2014 is directory and not mandatory, I am bound to follow the views taken by this Court in SANTON SHIPPING SERVICES VERSUS THE COMMISSIONER OF CUSTOMS, THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBU .....

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..... aravanan For the Petitioner : Mr.G.Derrick Sam For the Respondents : Mr.V.Sundareswaran, Standing Counsel ORDER The petitioner has challenged the impugned order dated 11.06.2015 revoking the license of the petitioner vide order-in-original No.38738/2015. 2.The impugned order has been passed pursuant to the show cause notice dated 02.07.2014 which is consequent to the proceedings initiated against .....

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..... ense Regulation, 2014, the limitation of 90 days is prescribed for issuing Show Cause Notice. 5.The learned counsel for the petitioner submits that, the issue in the case on hand is no longer res integra, and that it is squarely covered by the decisions of this Court rendered in a batch of cases in M/s.KTR Logistics Solutions Pvt.Ltd. Vs. The Commissioner of Customs and Another and etc., 2019 SCC .....

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..... Bench of the Bombay High Court in Principal Commr. of CUS. Vs. Unioson clearing Pvt.Ltd., 2018 (361) E.L.T. 321 (DB-Bom), has given a different interpretation to the effect that the limitation prescribed in Regulation 20 of the Customs License Brokers Act, 2014 is directory and not mandatory, I am bound to follow the views taken by this Court in Santon Shipping Services Vs. The Commissioner of Cus .....

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