https://www.taxtmi.com/caselaws?id=410725 The Tribunal set aside the penalty imposed on the appellant under Regulation 18 of Customs Broker Licensing Regulation, 2018 for violations of Regulation 10 based on the irregularity of issuing the Show Cause Notice beyond the prescribed 90-day period, as mandated by Regulation 17. The Tribunal emphasized the mandatory nature of time limits in regulations, rejecting excuses for delays and underscoring the importance of adherence to statutory timelines. Consequently, the appeal was allowed in favor of the appellant, with the Tribunal deeming the penalty unsustainable due to the procedural irregularity. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410725 The Tribunal set aside the penalty imposed on the appellant under Regulation 18 of Customs Broker Licensing Regulation, 2018 for violations of Regulation 10 based on the irregularity of issuing the Show Cause Notice beyond the prescribed 90-day period, as mandated by Regulation 17. The Tribunal emphasized the mandatory nature of time limits in regulations, rejecting excuses for delays and underscoring the importance of adherence to statutory timelines. Consequently, the appeal was allowed in favor of the appellant, with the Tribunal deeming the penalty unsustainable due to the procedural irregularity. Case-Laws Customs Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410725