https://www.taxtmi.com/caselaws?id=346146 The Tribunal allowed the appeal and revoked the suspension of the Customs Broker License. The decision emphasized the mandatory nature of time limits prescribed by the Customs Broker Licensing Regulations 2013, highlighting the importance of strict compliance to avoid prejudicing the interest of justice. The Tribunal found that the delay in issuing the show cause notice, beyond the prescribed time limit, rendered the subsequent proceedings invalid and merely an "empty formality." Compliance with regulatory time limits was deemed crucial for ensuring swift and just actions against Customs Brokers. en-us Mon, 08 May 2017 00:00:00 +0530 Thu, 24 Aug 2017 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346146 The Tribunal allowed the appeal and revoked the suspension of the Customs Broker License. The decision emphasized the mandatory nature of time limits prescribed by the Customs Broker Licensing Regulations 2013, highlighting the importance of strict compliance to avoid prejudicing the interest of justice. The Tribunal found that the delay in issuing the show cause notice, beyond the prescribed time limit, rendered the subsequent proceedings invalid and merely an "empty formality." Compliance with regulatory time limits was deemed crucial for ensuring swift and just actions against Customs Brokers. Case-Laws Customs Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346146