Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The matter concerns revocation of a customs broker licence under the Customs Brokers Licensing Regulations, 2018 where Regulation 17(7) requires the Principal Commissioner to pass suspension or revocation orders within 90 days of submission of the inquiry report. The inquiry report was submitted on 28-03-2022 but the order in issue was passed on 16-08-2022, after more than 130 days. The tribunal found this a clear breach of the statutory 90 day deadline and noted no saving clause in the CBLR 2018 for delayed orders; accordingly the impugned revocation order was set aside and the appeal allowed.
The matter concerns revocation of a customs broker licence under the Customs Brokers Licensing Regulations, 2018 where Regulation 17(7) requires the Principal Commissioner to pass suspension or revocation orders within 90 days of submission of the inquiry report. The inquiry report was submitted on 28-03-2022 but the order in issue was passed on 16-08-2022, after more than 130 days. The tribunal found this a clear breach of the statutory 90 day deadline and noted no saving clause in the CBLR 2018 for delayed orders; accordingly the impugned revocation order was set aside and the appeal allowed.
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