Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Timelines under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were treated as mandatory, and failure to comply vitiated the proceedings. The High Court found that, on the undisputed dates, the inquiry report had been submitted beyond the 90-day period prescribed under Regulation 17(5). Rejecting the argument that the timeline was merely directory because no express consequence was stated, the Court held that non-adherence to the statutory period was sufficient to invalidate the action. The show cause notice and inquiry report were therefore quashed, and the writ petition was allowed.
Timelines under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were treated as mandatory, and failure to comply vitiated the proceedings. The High Court found that, on the undisputed dates, the inquiry report had been submitted beyond the 90-day period prescribed under Regulation 17(5). Rejecting the argument that the timeline was merely directory because no express consequence was stated, the Court held that non-adherence to the statutory period was sufficient to invalidate the action. The show cause notice and inquiry report were therefore quashed, and the writ petition was allowed.
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