https://www.taxtmi.com/caselaws?id=797282 Customs broker licensing proceedings cannot be set aside for alleged inquiry delay where the inquiry report followed the show-cause notice within the prescribed period and no factual basis for prejudice exists. Separate officers performed the investigation and inquiry functions, so the alleged breach of natural justice lacked factual foundation. As the alleged breaches of customs broker obligations under the Customs Brokers Licensing Regulations, 2018 had not been examined on their merits, the licensing order could not be annulled on those preliminary grounds; the alleged regulatory violations require merits adjudication. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797282 Customs broker licensing proceedings cannot be set aside for alleged inquiry delay where the inquiry report followed the show-cause notice within the prescribed period and no factual basis for prejudice exists. Separate officers performed the investigation and inquiry functions, so the alleged breach of natural justice lacked factual foundation. As the alleged breaches of customs broker obligations under the Customs Brokers Licensing Regulations, 2018 had not been examined on their merits, the licensing order could not be annulled on those preliminary grounds; the alleged regulatory violations require merits adjudication. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797282