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    <title>2024 (2) TMI 26 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal challenging revocation of customs broker license, forfeiture of security deposit, and penalty under Regulation 18 of CBLR 2018. The Tribunal held that time limits prescribed in Customs Brokers Licensing Regulation 2018 are mandatory and had not been followed by revenue authorities. Following the precedent in Krishna Shipping case, the Tribunal concluded that revenue&#039;s actions were barred by limitation under CBLR 2018, making the proceedings unsustainable.</description>
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      <description>CESTAT Ahmedabad allowed the appeal challenging revocation of customs broker license, forfeiture of security deposit, and penalty under Regulation 18 of CBLR 2018. The Tribunal held that time limits prescribed in Customs Brokers Licensing Regulation 2018 are mandatory and had not been followed by revenue authorities. Following the precedent in Krishna Shipping case, the Tribunal concluded that revenue&#039;s actions were barred by limitation under CBLR 2018, making the proceedings unsustainable.</description>
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