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    <title>2024 (4) TMI 1376 - CESTAT KOLKATA</title>
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    <description>Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 requires a written notice within 90 days of receipt of an offence report; failure to commence prescribed proceedings renders continued suspension of a customs broker licence impermissible. The article applies that mandatory timelines are jurisdictional and, where the authority suspended a licence but did not initiate proceedings for almost four years, the suspension cannot continue. The consequence is that administrative suspension lapses if the statutory initiation period is not observed, and the licence must be reinstated absent timely regulatory action.</description>
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    <pubDate>Fri, 19 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (4) TMI 1376 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=466538</link>
      <description>Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 requires a written notice within 90 days of receipt of an offence report; failure to commence prescribed proceedings renders continued suspension of a customs broker licence impermissible. The article applies that mandatory timelines are jurisdictional and, where the authority suspended a licence but did not initiate proceedings for almost four years, the suspension cannot continue. The consequence is that administrative suspension lapses if the statutory initiation period is not observed, and the licence must be reinstated absent timely regulatory action.</description>
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      <pubDate>Fri, 19 Apr 2024 00:00:00 +0530</pubDate>
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