https://www.taxtmi.com/caselaws?id=789816 The Madras HC treated the timelines under the Customs Brokers Licensing Regulations, 2018 as mandatory and held that an inquiry report prepared beyond the 90-day period from the show cause notice was time-barred under Regulation 17(5), where the dates were undisputed. It declined to apply the respondents' reliance on a decision concerning Regulation 17(1), holding that it did not govern the issue under Regulation 17(5). On that basis, the inquiry report was held vitiated by limitation and the consequential revocation order was set aside. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789816 The Madras HC treated the timelines under the Customs Brokers Licensing Regulations, 2018 as mandatory and held that an inquiry report prepared beyond the 90-day period from the show cause notice was time-barred under Regulation 17(5), where the dates were undisputed. It declined to apply the respondents' reliance on a decision concerning Regulation 17(1), holding that it did not govern the issue under Regulation 17(5). On that basis, the inquiry report was held vitiated by limitation and the consequential revocation order was set aside. Case-Laws Customs Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789816