https://www.taxtmi.com/caselaws?id=465463 Regulation 17(1) of the Customs Brokers Licensing Regulations mandates that the Principal Commissioner initiate proceedings within 90 days of receipt of the offence report, and the regulatory scheme requires timely completion of inquiry steps. Where the Customs Broker licence was suspended and, despite appointment of an inquiry officer, no inquiry was conducted for nearly 11 months and no final decision was taken within the prescribed timeline, the continued suspension was held unsustainable, applying the HC view that mere formal steps without timely completion do not satisfy the 90-day requirement. The order confirming suspension was set aside and the authorities were directed to restore normal functioning of the Customs Broker; appeal allowed. en-us Tue, 26 Sep 2023 00:00:00 +0530 Fri, 26 Dec 2025 07:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465463 Regulation 17(1) of the Customs Brokers Licensing Regulations mandates that the Principal Commissioner initiate proceedings within 90 days of receipt of the offence report, and the regulatory scheme requires timely completion of inquiry steps. Where the Customs Broker licence was suspended and, despite appointment of an inquiry officer, no inquiry was conducted for nearly 11 months and no final decision was taken within the prescribed timeline, the continued suspension was held unsustainable, applying the HC view that mere formal steps without timely completion do not satisfy the 90-day requirement. The order confirming suspension was set aside and the authorities were directed to restore normal functioning of the Customs Broker; appeal allowed. Case-Laws Customs Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465463