https://www.taxtmi.com/caselaws?id=789886 Timelines under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were treated as mandatory, so delay in issuing the show cause notice after the offence report and delay in completing the inquiry vitiated the disciplinary process. The Madras HC followed the view that these periods form part of the regulatory scheme and must be strictly complied with. Because the notice and inquiry report were both issued beyond the prescribed limits, the proceedings were found time-barred and unsustainable, and the writ petition succeeded with the consequential actions set aside. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789886 Timelines under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were treated as mandatory, so delay in issuing the show cause notice after the offence report and delay in completing the inquiry vitiated the disciplinary process. The Madras HC followed the view that these periods form part of the regulatory scheme and must be strictly complied with. Because the notice and inquiry report were both issued beyond the prescribed limits, the proceedings were found time-barred and unsustainable, and the writ petition succeeded with the consequential actions set aside. Case-Laws Customs Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789886