Action against the Customs Broker (CB) - Time limitation - ...

Customs Broker case: Regulation 20(5) timeline is directory, not mandatory, so actions remain valid despite delay.

October 15, 2019

Case Laws Customs AT

Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to adhere to the impugned time limit - the time line of Regulation 20(5) CBLR, 2013 is mere directory in nature and the non compliance thereof shall not vitiate the action taken against the defaulting CB.

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Action against the Customs Broker (CB) - Time limitation - ...

Customs Broker case: Regulation 20(5) timeline is directory, not mandatory, so actions remain valid despite delay.

October 15, 2019

Case Laws Customs AT

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