https://www.taxtmi.com/caselaws?id=343268 Under the Customs Brokers Licensing Regulations, 2013, compliance with the prescribed time limits is an essential condition for valid disciplinary action. Although the charge-sheet was issued within time, the inquiry was completed after an inordinate and unexplained delay, and the revocation order followed long after the statutory period. CESTAT treated this delay as fatal to the legality of the proceedings, applying earlier precedent that a time-bound disciplinary process cannot be extended indefinitely. The revocation of the customs broker licence and forfeiture of the security deposit were therefore held unlawful and set aside. en-us Tue, 18 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 07:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343268 Under the Customs Brokers Licensing Regulations, 2013, compliance with the prescribed time limits is an essential condition for valid disciplinary action. Although the charge-sheet was issued within time, the inquiry was completed after an inordinate and unexplained delay, and the revocation order followed long after the statutory period. CESTAT treated this delay as fatal to the legality of the proceedings, applying earlier precedent that a time-bound disciplinary process cannot be extended indefinitely. The revocation of the customs broker licence and forfeiture of the security deposit were therefore held unlawful and set aside. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343268