Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The Tribunal set aside the order of the licensing authority that revoked and forfeited the security deposit of a Customs Broker. The licensing authority alleged breach of regulations 10(d), 10(e), and 10(f) of the Customs Brokers Licensing Regulations, 2018. However, the Tribunal found that the substantial delay between the offence report in May 2022 and the final determination in January 2024 violated the timelines prescribed in Regulation 17 of the said Regulations. The licensing authority's attempt to justify the delay by citing transfer of officers was rejected, as the authority is responsible for efficient discharge of statutory and administrative roles. The Tribunal held that the mandatory stipulations in Regulation 17 were treated as directory without adhering to the Bombay High Court's decision in Unison Clearing Pvt. Ltd. case, rendering the proceedings invalid at the threshold.
The Tribunal set aside the order of the licensing authority that revoked and forfeited the security deposit of a Customs Broker. The licensing authority alleged breach of regulations 10(d), 10(e), and 10(f) of the Customs Brokers Licensing Regulations, 2018. However, the Tribunal found that the substantial delay between the offence report in May 2022 and the final determination in January 2024 violated the timelines prescribed in Regulation 17 of the said Regulations. The licensing authority's attempt to justify the delay by citing transfer of officers was rejected, as the authority is responsible for efficient discharge of statutory and administrative roles. The Tribunal held that the mandatory stipulations in Regulation 17 were treated as directory without adhering to the Bombay High Court's decision in Unison Clearing Pvt. Ltd. case, rendering the proceedings invalid at the threshold.
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