https://www.taxtmi.com/caselaws?id=284555 The court held that the time limit in Regulation 22(1) of CHALR, 2004 is mandatory, requiring proceedings to be initiated within 90 days. It found that penalizing the petitioner, a broker, after the importer settled with nominal penalties was unfair. The court deemed the Writ Petition not maintainable due to the availability of an appeal remedy. Actions by the Commissioner of Customs were considered unjustified as they exceeded the time limit. The court set aside the excessive penalties imposed on the petitioner, emphasizing equal treatment and dismissing the Writ Appeal. en-us Thu, 02 Jul 2015 00:00:00 +0530 Mon, 25 Nov 2019 19:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284555 The court held that the time limit in Regulation 22(1) of CHALR, 2004 is mandatory, requiring proceedings to be initiated within 90 days. It found that penalizing the petitioner, a broker, after the importer settled with nominal penalties was unfair. The court deemed the Writ Petition not maintainable due to the availability of an appeal remedy. Actions by the Commissioner of Customs were considered unjustified as they exceeded the time limit. The court set aside the excessive penalties imposed on the petitioner, emphasizing equal treatment and dismissing the Writ Appeal. Case-Laws Customs Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284555