https://www.taxtmi.com/caselaws?id=418121 The court ruled in favor of the appellant on the issues related to the time limit for passing the order in the original case, determining that Regulation 17 of the Customs Brokers Licensing Regulations, 2018, is directory and not mandatory. However, the court upheld the Tribunal's decision regarding the lack of evidence on the lending of Importer Exporter Code (IEC), leading to the dismissal of the appeal. The court emphasized that procedural timelines should not invalidate proceedings without reasonable justification for delays and factual findings should not be overturned without sufficient cause. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 09 Feb 2022 05:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418121 The court ruled in favor of the appellant on the issues related to the time limit for passing the order in the original case, determining that Regulation 17 of the Customs Brokers Licensing Regulations, 2018, is directory and not mandatory. However, the court upheld the Tribunal's decision regarding the lack of evidence on the lending of Importer Exporter Code (IEC), leading to the dismissal of the appeal. The court emphasized that procedural timelines should not invalidate proceedings without reasonable justification for delays and factual findings should not be overturned without sufficient cause. Case-Laws Customs Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418121