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    <title>2022 (12) TMI 1301 - MADRAS HIGH COURT</title>
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    <description>The court set aside the challenged order-in-original under the Customs Broker Licensing Regulations, 2018 due to being time-barred both under the regulations and Circular No.9/2010-cus. Emphasizing strict adherence to prescribed timelines, the court ruled that delays by either party cannot extend the specified limits. Rejecting the argument that the time limit in Regulation 17 is directory, the court allowed the writ petition without costs, finding the impugned order beyond the stipulated timeframes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=432184</link>
      <description>The court set aside the challenged order-in-original under the Customs Broker Licensing Regulations, 2018 due to being time-barred both under the regulations and Circular No.9/2010-cus. Emphasizing strict adherence to prescribed timelines, the court ruled that delays by either party cannot extend the specified limits. Rejecting the argument that the time limit in Regulation 17 is directory, the court allowed the writ petition without costs, finding the impugned order beyond the stipulated timeframes.</description>
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