https://www.taxtmi.com/caselaws?id=792548 The ninety-day period under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuance of notice after receipt of an offence report is mandatory, and non-compliance vitiates the proceedings. Where the notice is issued beyond that prescribed time, the consequential inquiry report cannot survive because it is founded on an invalid notice. Applying binding High Court precedent, the delayed notice and the resulting inquiry report were held unsustainable and were quashed. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792548 The ninety-day period under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuance of notice after receipt of an offence report is mandatory, and non-compliance vitiates the proceedings. Where the notice is issued beyond that prescribed time, the consequential inquiry report cannot survive because it is founded on an invalid notice. Applying binding High Court precedent, the delayed notice and the resulting inquiry report were held unsustainable and were quashed. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792548