Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
CESTAT allowed the appeal, invalidating the licensing authority's order due to procedural irregularities. The tribunal found significant unexplained delays in inquiry proceedings against the customs broker, specifically noting nine months elapsed between the enquiry report and decision, breaching Customs Broker Licensing Regulations, 2018. No justification was provided for the delays, and no findings demonstrated the broker's responsibility for procedural prolongation. Consequently, the order revoking the broker's license and forfeiting the security deposit was set aside, with the proceedings deemed non-compliant with mandatory regulatory timelines.
CESTAT allowed the appeal, invalidating the licensing authority's order due to procedural irregularities. The tribunal found significant unexplained delays in inquiry proceedings against the customs broker, specifically noting nine months elapsed between the enquiry report and decision, breaching Customs Broker Licensing Regulations, 2018. No justification was provided for the delays, and no findings demonstrated the broker's responsibility for procedural prolongation. Consequently, the order revoking the broker's license and forfeiting the security deposit was set aside, with the proceedings deemed non-compliant with mandatory regulatory timelines.
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