Mandatory ninety-day notice period under Customs Brokers Licensing Regulations invalidates delayed proceedings and consequential inquiry reports.

The ninety-day period under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuance of notice after receipt of an offence report is mandatory, and non-compliance vitiates the proceedings. Where the notice is issued beyond that prescribed time, the consequential inquiry report cannot survive because it is founded on an invalid notice. Applying binding High Court precedent, the delayed notice and the resulting inquiry report were held unsustainable and were quashed.

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Issues: Whether the notice issued under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 and the consequential inquiry report were vitiated for having been issued beyond the prescribed ninety-day period from receipt of the offence report.

Analysis: The regulation requires the Principal Commissioner or Commissioner of Customs to issue notice within ninety days from the date of receipt of the offence report. The issue was treated as settled by binding precedent of the High Court holding that the time limit under Regulation 17(1) is mandatory and that non-adherence is fatal to the validity of the proceedings. Since the notice was issued beyond the stipulated period, the subsequent inquiry report, being consequential, could not survive.

Conclusion: The challenge succeeded. The delayed notice and the consequential inquiry report were held unsustainable and were quashed.

Ratio Decidendi: The ninety-day period prescribed in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuance of notice on receipt of an offence report is mandatory, and breach of that time limit vitiates the ensuing proceedings.

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