https://www.taxtmi.com/caselaws?id=391798 A time limit fixed for completing customs broker inquiry proceedings may be treated as directory, not mandatory, where the surrounding order shows it was meant to secure expeditious disposal rather than create an outer limit for the broker's benefit. Here, the Court found the delay sufficiently explained, including reference to related proceedings, and saw no gross delay or failure justifying quashing. The request to terminate the inquiry on delay grounds was rejected, and the proceedings were allowed to continue with an expectation of completion within the stated period, subject to witness availability and the broker's cooperation. en-us Thu, 30 Jan 2020 00:00:00 +0530 Fri, 07 Feb 2020 10:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391798 A time limit fixed for completing customs broker inquiry proceedings may be treated as directory, not mandatory, where the surrounding order shows it was meant to secure expeditious disposal rather than create an outer limit for the broker's benefit. Here, the Court found the delay sufficiently explained, including reference to related proceedings, and saw no gross delay or failure justifying quashing. The request to terminate the inquiry on delay grounds was rejected, and the proceedings were allowed to continue with an expectation of completion within the stated period, subject to witness availability and the broker's cooperation. Case-Laws Customs Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391798