https://www.taxtmi.com/caselaws?id=772916 Kerala HC upheld the revocation of a customs broker license under CBLR 2018. The court dismissed challenges regarding denial of cross-examination opportunities, failure to produce documents, and procedural timeline violations. The tribunal correctly found no natural justice violations as the appellant received the show cause notice and enquiry report with opportunity to respond. The 90-day timeline under Regulation 17(5) was deemed directory, not mandatory, since no license suspension occurred. The customs broker-department relationship being based on trust, once broken, precludes license reinstatement. en-us Thu, 12 Jun 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772916 Kerala HC upheld the revocation of a customs broker license under CBLR 2018. The court dismissed challenges regarding denial of cross-examination opportunities, failure to produce documents, and procedural timeline violations. The tribunal correctly found no natural justice violations as the appellant received the show cause notice and enquiry report with opportunity to respond. The 90-day timeline under Regulation 17(5) was deemed directory, not mandatory, since no license suspension occurred. The customs broker-department relationship being based on trust, once broken, precludes license reinstatement. Case-Laws Customs Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772916