Mandatory limitation under Customs Brokers Licensing Regulations applied, and a delayed inquiry report was held time-barred.

The Madras HC treated the timelines under the Customs Brokers Licensing Regulations, 2018 as mandatory and held that an inquiry report prepared beyond the 90-day period from the show cause notice was time-barred under Regulation 17(5), where the dates were undisputed. It declined to apply the respondents' reliance on a decision concerning Regulation 17(1), holding that it did not govern the issue under Regulation 17(5). On that basis, the inquiry report was held vitiated by limitation and the consequential revocation order was set aside.

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Issues: Whether the inquiry report was vitiated as barred by limitation under Regulation 17(5) of the Customs Brokers Licensing Regulations, 2018, and whether the consequential revocation order could be sustained.

Analysis: The inquiry report was prepared beyond 90 days from the date of issuance of the show cause notice, while the dates were not in dispute. The Court followed its earlier view that the timelines prescribed under the Customs Brokers Licensing Regulations are mandatory. The contrary view relied on by the respondents, based on a decision concerning Regulation 17(1), was not accepted as governing the issue arising under Regulation 17(5).

Conclusion: The inquiry report was held to be time-barred, and the impugned order was set aside in favour of the petitioner.

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