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2018 (2) TMI 849 - AT - CustomsSuspension of CHA License - validity of proceedings - time limit as per CBLR 2013 - Regulation 20 of CBLR, 2013 - Held that: - In the present case, the said notice has been issued, admittedly, on 9.12.2016 only, much later than 90 days limit. We note that by now, it is well settled principle that has been upheld by the various High Courts as well as by this Tribunal that the time limit mentioned in the CBLR, 2013 are mandatory and are to be statutorily enforced in proceedings against Customs Broker. The present proceedings are not sustainable for violation of period of limitation as per CBLR 2013 - appeal allowed - decided in favor of appellant.
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