https://www.taxtmi.com/caselaws?id=366054 The Customs Broker Licensing Regulations, 2013 prescribe mandatory time limits for revocation proceedings: the show-cause notice must be issued within 90 days of receipt of the offence report, the inquiry report must follow within 90 days of the notice, and the final order must be passed within 90 days of the inquiry report. On the facts, the communication from the Tuticorin Commissionerate with the order-in-original was treated as the offence report because it sufficiently conveyed the alleged offence and sought action under the Regulations. The show-cause notice was issued beyond the prescribed period, and the inquiry report was not shown to have been completed and served within time, so the revocation proceedings were time-barred and could not be sustained. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366054 The Customs Broker Licensing Regulations, 2013 prescribe mandatory time limits for revocation proceedings: the show-cause notice must be issued within 90 days of receipt of the offence report, the inquiry report must follow within 90 days of the notice, and the final order must be passed within 90 days of the inquiry report. On the facts, the communication from the Tuticorin Commissionerate with the order-in-original was treated as the offence report because it sufficiently conveyed the alleged offence and sought action under the Regulations. The show-cause notice was issued beyond the prescribed period, and the inquiry report was not shown to have been completed and served within time, so the revocation proceedings were time-barred and could not be sustained. Case-Laws Customs Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366054