https://www.taxtmi.com/caselaws?id=373408 The Tribunal held that the breach of the time limit for submitting the Inquiry Report under Regulation 20(5) of the Customs Brokers Licensing Regulations (CBLR), 2013 vitiated the proceedings. Consequently, the impugned order imposing a penalty of Rs. 30,000 on the broker was set aside, and the appeal was allowed, granting consequential benefits as per the law. The decision emphasizes the mandatory nature of procedural timelines in customs proceedings and the repercussions of failing to comply with such requirements. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373408 The Tribunal held that the breach of the time limit for submitting the Inquiry Report under Regulation 20(5) of the Customs Brokers Licensing Regulations (CBLR), 2013 vitiated the proceedings. Consequently, the impugned order imposing a penalty of Rs. 30,000 on the broker was set aside, and the appeal was allowed, granting consequential benefits as per the law. The decision emphasizes the mandatory nature of procedural timelines in customs proceedings and the repercussions of failing to comply with such requirements. Case-Laws Customs Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373408