https://www.taxtmi.com/caselaws?id=471063 Revocation of a customs broker licence, forfeiture of security deposit and penalty cannot be sustained where the Regulation 17 enquiry substantially exceeds the prescribed timeline without recorded justification or a finding that the customs broker caused the delay. Although the timeline is directory, a delay of more than nine months between the show-cause notice and enquiry report required reasons showing that it was reasonable, unavoidable or attributable to the broker. Procedural fairness was also impaired because the enquiry officer investigated the underlying offence. The revocation, forfeiture and penalty were therefore set aside. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 19 Aug 2026 18:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471063 Revocation of a customs broker licence, forfeiture of security deposit and penalty cannot be sustained where the Regulation 17 enquiry substantially exceeds the prescribed timeline without recorded justification or a finding that the customs broker caused the delay. Although the timeline is directory, a delay of more than nine months between the show-cause notice and enquiry report required reasons showing that it was reasonable, unavoidable or attributable to the broker. Procedural fairness was also impaired because the enquiry officer investigated the underlying offence. The revocation, forfeiture and penalty were therefore set aside. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471063