https://www.taxtmi.com/caselaws?id=768612 CESTAT Mumbai-AT allowed appeal against revocation of customs broker license. The licensing authority breached prescribed 90-day timelines at every stage - issuing notice, completing inquiry, and passing revocation order. The tribunal found no evidence that the customs broker caused delays and noted the authority provided no justification for exceeding statutory timelines. Following Bombay HC precedent, the tribunal held that while timelines in Customs Broker Licensing Regulations 2018 are directory, authorities must justify delays when exceeded. The revocation order was set aside due to procedural violations and unjustified delays by the licensing authority. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 10 Apr 2025 08:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768612 CESTAT Mumbai-AT allowed appeal against revocation of customs broker license. The licensing authority breached prescribed 90-day timelines at every stage - issuing notice, completing inquiry, and passing revocation order. The tribunal found no evidence that the customs broker caused delays and noted the authority provided no justification for exceeding statutory timelines. Following Bombay HC precedent, the tribunal held that while timelines in Customs Broker Licensing Regulations 2018 are directory, authorities must justify delays when exceeded. The revocation order was set aside due to procedural violations and unjustified delays by the licensing authority. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768612