https://www.taxtmi.com/caselaws?id=382651 The High Court allowed the appeal, setting aside the Tribunal's order revoking the Customs Broker License and forfeiting the security deposit. The Court held that the timelines in Regulation 22 of the Customs House Agents Licence Regulation, 2004 were directory, not mandatory. The Revenue was directed to provide explanations for the delay in revocation proceedings, and the appeal was restored for fresh consideration by the Tribunal. The respondent agreed not to enforce the previous order until the Tribunal's new decision. No costs were awarded in the case. en-us Mon, 01 Jul 2019 00:00:00 +0530 Wed, 08 Jan 2020 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382651 The High Court allowed the appeal, setting aside the Tribunal's order revoking the Customs Broker License and forfeiting the security deposit. The Court held that the timelines in Regulation 22 of the Customs House Agents Licence Regulation, 2004 were directory, not mandatory. The Revenue was directed to provide explanations for the delay in revocation proceedings, and the appeal was restored for fresh consideration by the Tribunal. The respondent agreed not to enforce the previous order until the Tribunal's new decision. No costs were awarded in the case. Case-Laws Customs Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382651