WHETHER THE TIMELINES PRESCRIBED UNDER REGULATION 17 OF CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ARE MANDATORY OR DIRECTORY? https://www.taxtmi.com/article/detailed?id=14380 Regulation 17 prescribes staged timelines for notice, defence, inquiry, submission of an inquiry report and final orders. Madras High Court authorities treat these timelines as mandatory; where the Department conceded lengthy delay in forwarding the inquiry report and failed to meet Regulation 17(5) and 17(7) time-limits, the Court quashed the show-cause notice and the inquiry report for non-compliance. en-us Sat, 10 May 2025 08:38:26 +0530 Sat, 10 May 2025 08:38:26 +0530 TaxTMI RSS Generator WHETHER THE TIMELINES PRESCRIBED UNDER REGULATION 17 OF CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ARE MANDATORY OR DIRECTORY? https://www.taxtmi.com/article/detailed?id=14380 Regulation 17 prescribes staged timelines for notice, defence, inquiry, submission of an inquiry report and final orders. Madras High Court authorities treat these timelines as mandatory; where the Department conceded lengthy delay in forwarding the inquiry report and failed to meet Regulation 17(5) and 17(7) time-limits, the Court quashed the show-cause notice and the inquiry report for non-compliance. Articles Customs - Import - Export - SEZ Sat, 10 May 2025 08:38:26 +0530 https://www.taxtmi.com/article/detailed?id=14380