https://www.taxtmi.com/caselaws?id=780186 HC held that the revocation/penalty proceedings against the customs broker were time-barred and quashed, allowing the petition. The Court construed Regulation 17(1) as requiring initiation within 90 days from receipt of an official "offence report," now defined under the 2018 Regulations; such a report need only emanate from an official source and need not follow a specific format. The licensing authority (respondent) bore the burden of proving when it received the offence report and failed to do so, so the impugned action was not shown to have been initiated within the prescribed limitation. en-us Wed, 22 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780186 HC held that the revocation/penalty proceedings against the customs broker were time-barred and quashed, allowing the petition. The Court construed Regulation 17(1) as requiring initiation within 90 days from receipt of an official "offence report," now defined under the 2018 Regulations; such a report need only emanate from an official source and need not follow a specific format. The licensing authority (respondent) bore the burden of proving when it received the offence report and failed to do so, so the impugned action was not shown to have been initiated within the prescribed limitation. Case-Laws Customs Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780186