https://www.taxtmi.com/caselaws?id=425876 The court held that the timelines prescribed under Regulation 20(5) of the Customs Brokers Licensing Regulations, 2013 are mandatory, not directory. The delay in submitting the required report vitiated the proceedings, leading to the setting aside of the Customs, Excise & Service Tax Appellate Tribunal's order revoking the appellant's license. The court emphasized strict adherence to the prescribed timelines and directed the respondent to process the appellant's license renewal application. The issue of denied cross-examination opportunity was withdrawn by the appellant during the proceedings and was not addressed further in the judgment. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 06 Feb 2023 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425876 The court held that the timelines prescribed under Regulation 20(5) of the Customs Brokers Licensing Regulations, 2013 are mandatory, not directory. The delay in submitting the required report vitiated the proceedings, leading to the setting aside of the Customs, Excise & Service Tax Appellate Tribunal's order revoking the appellant's license. The court emphasized strict adherence to the prescribed timelines and directed the respondent to process the appellant's license renewal application. The issue of denied cross-examination opportunity was withdrawn by the appellant during the proceedings and was not addressed further in the judgment. Case-Laws Customs Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425876