Authorities delay cannot transfer stipulations as directory under regulation 17 of Customs Broker Licensing Regulation

M D Ruparel & Sons Vs Principal Commissioner of Customs (General) (CESTAT Mumbai) CESTAT Mumbai held that transfer of mandatory stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 as directory without demonstrating customs broker fault is unjustifiable. Stipulations cannot be transferred as directory upon licensing authorities delay. Hence, order set aside. Facts- The appellant is a customs broker who filed bills of entry for M/s Firoza Movie International Enterprises, who, having procured ‘blank cartridges 9mm Kaiser’ that they informed as also to be ‘air gun...