https://www.taxtmi.com/caselaws?id=782343 The Customs Broker Licensing Regulations, 2018 inquiry timeline was treated as directory rather than an absolute bar because it functioned as procedural discipline and no automatic invalidation consequence was prescribed. However, non-compliance still required recorded justification. Here, the inquiry report was submitted beyond the prescribed period, with no finding that the customs broker caused the delay and no specific explanation for the lateness after hearing concluded. The unexplained delay therefore vitiated the revocation and penalty order, which was set aside. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782343 The Customs Broker Licensing Regulations, 2018 inquiry timeline was treated as directory rather than an absolute bar because it functioned as procedural discipline and no automatic invalidation consequence was prescribed. However, non-compliance still required recorded justification. Here, the inquiry report was submitted beyond the prescribed period, with no finding that the customs broker caused the delay and no specific explanation for the lateness after hearing concluded. The unexplained delay therefore vitiated the revocation and penalty order, which was set aside. Case-Laws Customs Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782343