Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Regulation 17(1) of the CBLR, 2018 requires a notice proposing revocation of a Customs Broker licence to be issued within ninety days of receipt of the offence report. Where no separate investigation report exists, Customs Act show-cause notices containing the investigation summary, allegations and relied-upon documents constitute the offence report. The limitation period cannot be deferred by later requesting documents already received. A notice issued after the mandatory period leaves no statutory authority to revoke the licence; the revocation was set aside and restoration of the licence directed.
Regulation 17(1) of the CBLR, 2018 requires a notice proposing revocation of a Customs Broker licence to be issued within ninety days of receipt of the offence report. Where no separate investigation report exists, Customs Act show-cause notices containing the investigation summary, allegations and relied-upon documents constitute the offence report. The limitation period cannot be deferred by later requesting documents already received. A notice issued after the mandatory period leaves no statutory authority to revoke the licence; the revocation was set aside and restoration of the licence directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
