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Customs Clearance: Appellant Demonstrated Due Diligence but Proceedings Flawed Due to Noncompliance with Time Limits.

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....Revocation of Customs Broker License - In para 14.4, the adjudicating authority has noted that the appellant verified the IEC and GST registration from the official website of DGFT and GSTIN and also the PAN and Aadhar details. From such facts, it is clear that the appellant has done the duty of verification as required by an ordinary prudent person while handling customs clearance work. - Further, the proceedings are vitiated by noncompliance of time limit prescribed in the Regulation - AT....