https://www.taxtmi.com/caselaws?id=795798 Customs house agent licence revocation proceedings under Regulation 22 were required to be completed, including the Commissioner's order, by the stipulated deadline. The inquiry report, disagreement memorandum and revocation order were completed within that period. The Tribunal treated the proceedings as delayed without considering the binding time direction or compliance with it, and set aside revocation without examining the merits. The High Court therefore found no delay, set aside the Tribunal's order, and remanded the agent's appeal for a merits-based decision in accordance with law. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795798 Customs house agent licence revocation proceedings under Regulation 22 were required to be completed, including the Commissioner's order, by the stipulated deadline. The inquiry report, disagreement memorandum and revocation order were completed within that period. The Tribunal treated the proceedings as delayed without considering the binding time direction or compliance with it, and set aside revocation without examining the merits. The High Court therefore found no delay, set aside the Tribunal's order, and remanded the agent's appeal for a merits-based decision in accordance with law. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795798