https://www.taxtmi.com/caselaws?id=762786 CESTAT Mumbai set aside the revocation and forfeiture of security deposit order against a customs broker. The licensing authority violated natural justice principles by failing to comply with prescribed timelines under Customs Brokers Licensing Regulations, 2018. Despite substantial delay between the May 2022 offense report and January 2024 final determination, the authority incorrectly treated mandatory timeline provisions as directory. The tribunal found the administration responsible for delays, not the broker, distinguishing the case from Unison Clearing precedent. The proceedings failed at the threshold due to non-compliance with regulatory timelines. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 22:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762786 CESTAT Mumbai set aside the revocation and forfeiture of security deposit order against a customs broker. The licensing authority violated natural justice principles by failing to comply with prescribed timelines under Customs Brokers Licensing Regulations, 2018. Despite substantial delay between the May 2022 offense report and January 2024 final determination, the authority incorrectly treated mandatory timeline provisions as directory. The tribunal found the administration responsible for delays, not the broker, distinguishing the case from Unison Clearing precedent. The proceedings failed at the threshold due to non-compliance with regulatory timelines. Case-Laws Customs Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762786