https://www.taxtmi.com/caselaws?id=764623 CESTAT New Delhi allowed the appeal challenging revocation of Customs Broker License. The tribunal found that the Commissioner violated mandatory time limits under Regulation 17 of Customs Brokers Licensing Regulations 2018. The show cause notice was issued after one year instead of the required 90 days from receipt of offence report, and the final order was delayed by over four months beyond the prescribed 90-day limit. The tribunal held that breach of these statutory time limits invalidated the revocation proceedings, resulting in setting aside the order revoking the license along with forfeiture of security deposit and penalty imposition. en-us Thu, 02 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 10:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764623 CESTAT New Delhi allowed the appeal challenging revocation of Customs Broker License. The tribunal found that the Commissioner violated mandatory time limits under Regulation 17 of Customs Brokers Licensing Regulations 2018. The show cause notice was issued after one year instead of the required 90 days from receipt of offence report, and the final order was delayed by over four months beyond the prescribed 90-day limit. The tribunal held that breach of these statutory time limits invalidated the revocation proceedings, resulting in setting aside the order revoking the license along with forfeiture of security deposit and penalty imposition. Case-Laws Customs Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764623