https://www.taxtmi.com/caselaws?id=788715 The Madras HC held that the 90-day timeline under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. As the offence report, show cause notice, inquiry report, representation and final order were undisputed, the only issue was whether the impugned order was made after expiry of the prescribed period. Following its earlier view on Regulation 17, the Court rejected the contrary approach adopted elsewhere and set aside the order as time-barred. The writ petition was allowed because an order passed beyond the statutory timeline is invalid. en-us Tue, 10 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788715 The Madras HC held that the 90-day timeline under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. As the offence report, show cause notice, inquiry report, representation and final order were undisputed, the only issue was whether the impugned order was made after expiry of the prescribed period. Following its earlier view on Regulation 17, the Court rejected the contrary approach adopted elsewhere and set aside the order as time-barred. The writ petition was allowed because an order passed beyond the statutory timeline is invalid. Case-Laws Customs Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788715