https://www.taxtmi.com/caselaws?id=754033 The Calcutta HC determined that timeline requirements under Regulation 20(5) of the Customs Broker Licensing Regulations, 2013 are directory rather than mandatory. The court held that the Tribunal cannot discard an enquiry report entirely for timeline breaches but must consider it on merits and assign appropriate weightage. The case involved a customs broker whose license was cancelled and security deposit forfeited. The Tribunal partially accepted the enquiry report, upholding the forfeiture while setting aside the license cancellation. The HC ruled that the Tribunal has discretion to weigh enquiry reports appropriately after merit-based consideration, disposing of the application accordingly. en-us Thu, 13 Jun 2024 00:00:00 +0530 Sat, 11 Jan 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754033 The Calcutta HC determined that timeline requirements under Regulation 20(5) of the Customs Broker Licensing Regulations, 2013 are directory rather than mandatory. The court held that the Tribunal cannot discard an enquiry report entirely for timeline breaches but must consider it on merits and assign appropriate weightage. The case involved a customs broker whose license was cancelled and security deposit forfeited. The Tribunal partially accepted the enquiry report, upholding the forfeiture while setting aside the license cancellation. The HC ruled that the Tribunal has discretion to weigh enquiry reports appropriately after merit-based consideration, disposing of the application accordingly. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754033