https://www.taxtmi.com/caselaws?id=343195 Strict time limits under the customs broker disciplinary framework were treated as mandatory, so substantial delay in issuing the show cause notice, completing the enquiry report and passing the final order vitiated the proceedings. The delay was linked to repeated changes of the enquiry officer, and the contraventions concerning each customs broker were treated as distinct so one appeal could be considered independently. On that basis, the forfeiture order was set aside, the assessee's appeal was allowed, and the Revenue's appeal was rejected. en-us Wed, 29 Mar 2017 00:00:00 +0530 Sat, 20 May 2017 09:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343195 Strict time limits under the customs broker disciplinary framework were treated as mandatory, so substantial delay in issuing the show cause notice, completing the enquiry report and passing the final order vitiated the proceedings. The delay was linked to repeated changes of the enquiry officer, and the contraventions concerning each customs broker were treated as distinct so one appeal could be considered independently. On that basis, the forfeiture order was set aside, the assessee's appeal was allowed, and the Revenue's appeal was rejected. Case-Laws Customs Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343195