https://www.taxtmi.com/caselaws?id=789887 The Madras HC held that the time limits under Regulation 17(1) and Regulation 17(5) of the Customs Brokers Licensing Regulations, 2018 are mandatory. Because the show cause notice was issued beyond the prescribed period and the inquiry report was submitted after the 90-day limit, the Court found that non-compliance vitiated the proceedings. The Court rejected the view that the timelines were merely directory because no separate consequence was expressly stated, and quashed both the show cause notice and the inquiry report. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789887 The Madras HC held that the time limits under Regulation 17(1) and Regulation 17(5) of the Customs Brokers Licensing Regulations, 2018 are mandatory. Because the show cause notice was issued beyond the prescribed period and the inquiry report was submitted after the 90-day limit, the Court found that non-compliance vitiated the proceedings. The Court rejected the view that the timelines were merely directory because no separate consequence was expressly stated, and quashed both the show cause notice and the inquiry report. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789887