https://www.taxtmi.com/caselaws?id=348252 Regulation 20 of the Customs Brokers Licensing (Amendment) Regulations, 2013 prescribes a complete and sequential time schedule for revocation proceedings, including initiation, inquiry, report, reply and final order. The prescribed periods under sub-regulations (1), (5) and (7) are mandatory, not merely directory, so the entire process must be conducted within those limits. Where the authority acts beyond the statutory timetable and no exceptional circumstance justifies departure, the action is unsustainable. On that basis, the revocation of the customs broker licence and the consequential forfeiture of the security deposit were set aside. en-us Mon, 10 Jul 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348252 Regulation 20 of the Customs Brokers Licensing (Amendment) Regulations, 2013 prescribes a complete and sequential time schedule for revocation proceedings, including initiation, inquiry, report, reply and final order. The prescribed periods under sub-regulations (1), (5) and (7) are mandatory, not merely directory, so the entire process must be conducted within those limits. Where the authority acts beyond the statutory timetable and no exceptional circumstance justifies departure, the action is unsustainable. On that basis, the revocation of the customs broker licence and the consequential forfeiture of the security deposit were set aside. Case-Laws Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348252