https://www.taxtmi.com/caselaws?id=354544 Regulation 20(7) of the Customs Brokers Licensing Regulations requires the Commissioner to pass the final order within ninety days of the inquiry report, after considering both the report and any representation. The provision makes no distinction between a report favourable to the Customs Broker and one adverse to him, so the report must be furnished and the statutory period still applies in either case. The Commissioner's disagreement with a favourable report does not create an exception to the time limit, and the appeal was dismissed. en-us Tue, 18 Jul 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354544 Regulation 20(7) of the Customs Brokers Licensing Regulations requires the Commissioner to pass the final order within ninety days of the inquiry report, after considering both the report and any representation. The provision makes no distinction between a report favourable to the Customs Broker and one adverse to him, so the report must be furnished and the statutory period still applies in either case. The Commissioner's disagreement with a favourable report does not create an exception to the time limit, and the appeal was dismissed. Case-Laws Customs Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354544