https://www.taxtmi.com/caselaws?id=754176 The CESTAT Mumbai held that proceedings against a customs broker for misappropriating export benefits through bogus invoices were procedurally flawed. The tribunal found the licensing authority failed to justify delays in the proceedings and did not properly document the timeline of events, including when the enquiry report was communicated to the appellant or when personal hearings were granted. While acknowledging that timelines are not always mandatory, the authority's failure to provide justification for delays jeopardized the outcome. The impugned order was set aside and remanded to the Commissioner of Customs (General) to incorporate proper justification for delays and pass fresh orders in accordance with jurisdictional competence. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754176 The CESTAT Mumbai held that proceedings against a customs broker for misappropriating export benefits through bogus invoices were procedurally flawed. The tribunal found the licensing authority failed to justify delays in the proceedings and did not properly document the timeline of events, including when the enquiry report was communicated to the appellant or when personal hearings were granted. While acknowledging that timelines are not always mandatory, the authority's failure to provide justification for delays jeopardized the outcome. The impugned order was set aside and remanded to the Commissioner of Customs (General) to incorporate proper justification for delays and pass fresh orders in accordance with jurisdictional competence. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754176