Dominant issue: whether licence revocation, security forfeiture...

Dominant issue: whether licence revocation, security forfeiture and penalty for alleged overvaluation to obtain ineligible drawback violated Customs Brokers Licensing Regulations, 2018. Reasoning: findings rested on alleged breaches of regs 10(d) and 10(e) but the authority failed to address a 344-day lapse between initiation and submission of the enquiry report; precedent requires mandatory adherence to timelines absent a finding that delay was attributable to the broker. Outcome: impugned order set aside and appeal allowed for failure to uphold mandatory timelines and absent adequate findings on broker culpability. - CESTAT

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