https://www.taxtmi.com/caselaws?id=762897 CESTAT Chennai set aside the suspension of a customs broker's license under CBLR 2018. The court found that revenue authorities failed to complete proceedings within the prescribed 270-day timeframe (90+90+90 days) for alleged violations from October/November 2022, with only suspension action taken after nearly two years. The tribunal held that prolonged inaction by authorities caused miscarriage of justice, affecting the appellant's livelihood and employees. Balance of inconvenience favored the appellant, as continuing business operations would not harm revenue interests. The suspension order was set aside, allowing license restoration while permitting authorities to conclude initiated proceedings according to law. en-us Mon, 09 Dec 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762897 CESTAT Chennai set aside the suspension of a customs broker's license under CBLR 2018. The court found that revenue authorities failed to complete proceedings within the prescribed 270-day timeframe (90+90+90 days) for alleged violations from October/November 2022, with only suspension action taken after nearly two years. The tribunal held that prolonged inaction by authorities caused miscarriage of justice, affecting the appellant's livelihood and employees. Balance of inconvenience favored the appellant, as continuing business operations would not harm revenue interests. The suspension order was set aside, allowing license restoration while permitting authorities to conclude initiated proceedings according to law. Case-Laws Customs Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762897