https://www.taxtmi.com/caselaws?id=786402 Time-limit under Regulation 17(7) did not bar the disciplinary order because the Supreme Court's COVID extension covered the inquiry and order dates, so the 90-day limitation was inapplicable and the order is valid. The broker violated Regulation 10(a) and 10(d) by filing benami shipping bills at the behest of a third party without authorization or contact with the IEC holders; outcome: violations upheld. The broker breached Regulation 10(n) by failing to verify IEC, PAN and GSTIN; outcome: violation upheld. The broker did not breach Regulation 10(e). Result: licence revoked, security forfeited and Rs.50,000 penalty; appeal dismissed. en-us Fri, 31 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786402 Time-limit under Regulation 17(7) did not bar the disciplinary order because the Supreme Court's COVID extension covered the inquiry and order dates, so the 90-day limitation was inapplicable and the order is valid. The broker violated Regulation 10(a) and 10(d) by filing benami shipping bills at the behest of a third party without authorization or contact with the IEC holders; outcome: violations upheld. The broker breached Regulation 10(n) by failing to verify IEC, PAN and GSTIN; outcome: violation upheld. The broker did not breach Regulation 10(e). Result: licence revoked, security forfeited and Rs.50,000 penalty; appeal dismissed. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786402