https://www.taxtmi.com/caselaws?id=270128 The HC held that the Customs Broker Licensing Regulations, 2013, having statutory force, prescribe a mandatory 90-day period for initiating action against customs brokers. The impugned show cause notice issued beyond this period was without jurisdiction and unsustainable. The court emphasized that the time limit is mandatory, not directory, to ensure timely action and accountability. Consequently, the suspension and forfeiture proceedings initiated after the prescribed period were quashed, and the decision was set aside in favor of the appellant. en-us Tue, 08 Dec 2015 00:00:00 +0530 Thu, 24 Jul 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270128 The HC held that the Customs Broker Licensing Regulations, 2013, having statutory force, prescribe a mandatory 90-day period for initiating action against customs brokers. The impugned show cause notice issued beyond this period was without jurisdiction and unsustainable. The court emphasized that the time limit is mandatory, not directory, to ensure timely action and accountability. Consequently, the suspension and forfeiture proceedings initiated after the prescribed period were quashed, and the decision was set aside in favor of the appellant. Case-Laws Customs Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270128