Home Case Index All Cases Customs Customs + HC Customs - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 347 - HC - CustomsRevocation of Customs Broker License - forfeiture of the entire amount of security deposit - inordinate delay in completing the inquiry proceedings - HELD THAT:- This Court in THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) MUMBAI VERSUS UNISON CLEARING PVT. LTD., AND OTHERS. [2018 (4) TMI 1053 - BOMBAY HIGH COURT] held that the timeline provided in Regulation 22 of the CHLR, 2004 were directory in nature and not mandatory. Consequently, it would be open to the Revenue to explain the delay in passing the orders of suspension/revocation under Regulation 22 of CHLR 2004. The appeal is restored to the Tribunal for passing fresh order after taking note of the fact that timeline provided in Regulation 22 of CHLR, 2004 is merely directory - Appeal allowed.
|