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2024 (2) TMI 26 - AT - CustomsRevocation of CB license - forfeiture of the security deposit - imposition of penalty under Regulation 18 of CBLR 2018 - time limits prescribed in the Customs Brokers Licensing Regulation, 2018 have not been followed - HELD THAT:- After examining the decisions in Krishna Shipping and Allied Services [2023 (10) TMI 249 - CESTAT AHMEDABAD], Tribunal comes to conclusion that time limits prescribes are mandatory. Thus, the time limits prescribed in the CBLR, 2018 have not been followed in this case as an apparent. In these circumstances it cannot be continued as the actions of revenue under CBLR are barred by limitation prescribed by CBLR, 2018. Appeal allowed.
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