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    <title>2022 (5) TMI 30 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the Customs Excise and Services Tax Tribunal&#039;s decision to set aside the revocation of Custom Broker (CB) Licence and forfeiture of security deposit due to delays in inquiry proceedings. The court emphasized the need for timely proceedings and accountability of revenue authorities for adhering to prescribed timelines. The appeal challenging the Tribunal&#039;s decision was dismissed for lacking merit, with the court highlighting the importance of justifying delays and ensuring expeditious completion of inquiries.</description>
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      <description>The court upheld the Customs Excise and Services Tax Tribunal&#039;s decision to set aside the revocation of Custom Broker (CB) Licence and forfeiture of security deposit due to delays in inquiry proceedings. The court emphasized the need for timely proceedings and accountability of revenue authorities for adhering to prescribed timelines. The appeal challenging the Tribunal&#039;s decision was dismissed for lacking merit, with the court highlighting the importance of justifying delays and ensuring expeditious completion of inquiries.</description>
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