Customs Broker License Canceled; Strict Adherence to CBLR 2018 Timelines Reinforced by Courts; Security Deposit Forfeited.

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....Cancellation of the Custom Broker licence - forfeiture of security deposit - It can be seen that the timelines as prescribed under various Regulations in CBLR 2018, have been consistently held by the Courts as mandatory in nature. Each timeline is sacrosanct, and the idea of prescribing a time limit by statute becomes redundant if not adhered to. Therefore, it is not just the overall timeline of 270 days (as set forth in the Circular No. 09/2010 dated 08.04.2010) that needs to be followed, but also each and every timeline as prescribed in the CBLR 2018 - the Appellant’s customs broker licence is stated to have expired in the meantime and has not been renewed. - HC....